The Bluetooth low-complexity, subband codec (SBC) is described in the
specification of the Advanced Audio Distribution Profile (A2DP) in
appendix B (page 50). SBC is an audio coding system specially designed for
Bluetooth audio and video applications to obtain high quality audio at medium
bitrates, and having a low computational complexity. It uses 4 or 8 subbands,
an adaptive bit allocation algorithm and simple adaptive block PCM quantizers.

The SBC audio coding system is based on an earlier system:
F. de Bont, M. Groenewegen and W. Oomen,
"A High Quality Audio-Coding System at 128 kb/s",
98th AES Convention, Febr. 25-28, 1995.