Compression efficiency of encoders is typically defined by the bit rate, because compression ratio depends on the bit depth and sampling rate of the input signal. Nevertheless, compression ratios are often published. They may use the Compact Disc (CD) parameters as references (44.1 kHz, 2 channels at 16 bits per channel or 2×16 bit), or sometimes the Digital Audio Tape (DAT) SP parameters (48 kHz, 2×16 bit). Compression ratios with this latter reference are higher, which demonstrates the problem with use of the term compression ratio for lossy encoders.

What defines the compression efficiency of encoders?