High-Efficiency Advanced Audio Coding
High-Efficiency Advanced Audio Coding (HE-AAC) is an audio coding format for lossy data compression of digital audio as part of the MPEG-4 standards. It is an extension of Low Complexity AAC (AAC-LC) optimized for low-bitrate applications such as streaming audio.
Source: Wikipedia — High-Efficiency Advanced Audio Coding (CC BY-SA 4.0)