The Low Complexity Subband Coding or (SBC), is an audio subband codec specified by the Bluetooth Special Interest Group (SIG) for the Advanced Audio Distribution Profile (A2DP). SBC is a digital audio encoder and decoder used to transfer data to Bluetooth audio output devices like headphones or loudspeakers. It can also be used on the Internet. It was designed to obtain a reasonably good audio quality at medium bit rates while keeping low computational complexity, having Bluetooth bandwidth limitations and processing power in mind. As of A2DP version 1.3, the Low Complexity Subband Coding remains the default codec and its implementation is mandatory for devices supporting that profile. Other codecs can be run on top of A2DP along with SBC though.