Advanced Audio Coding (AAC) is the successor format to MP3, and is defined in MPEG-4 part 3 (ISO/IEC 14496-3). It is often used within an MP4 container format; for music the .m4a extension is customarily used. The second-most common use is within MKV (Matroska) files because it has better support for embedded text-based soft subtitles than MP4. The examples in this guide will use the extensions M