FFmpeg - Encode AC3
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The bit rates listed here assume Stereo (2 ch) and sample rate of 44.1 KHz or 48 KHz. Usable range ≥ 160 Kbps.
ffmpeg -i <input.file> -c:a ac3 -ac 2 -b:a 160k <output.file>
Reference: [FFmpeg: Guidelines for high quality lossy audio encoding]
Reference: [FFmpeg: FFmpeg Codecs Documentation]
