Example:

• After analysis, the first levels of 16 of the 32 bands are these:

  ----------------------------------------------------------------------
  Band        1  2   3   4  5  6   7   8   9  10  11  12  13  14  15  16  
  Level (db)  0  8  12  10  6  2  10  60  35  20  15   2   3   5   3   1
  ----------------------------------------------------------------------
  

• If the level of the 8th band is 60dB,

  it gives a masking of 12 dB in the 7th band, 15dB in the 9th.

  Level in 7th band is 10 dB ( < 12 dB ), so ignore it.

  Level in 9th band is 35 dB ( > 15 dB ), so send it.

  -> Can encode with up to 2 bits (= 12 dB) of quantization error.