AAC stands for Advanced Audio Codec, and it is a Bluetooth codec used to compress and encode digital audio files. It is one of the most commonly supported Bluetooth codecs in the audio market. AAC is the highest-quality codec that Apple products support, but they default to transmitting over SBC when paired headphones dont support that codec. AAC offers a maximum bitrate of 320kbps and a higher bit depth of up to 24-bit resolution. AAC uses a superior compression algorithm, and Apples phones, tablets, and headphones can run this potentially battery-guzzling codec efficiently. AAC is supported on both Apple and Android devices, but it is claimed to perform better on Apple devices than Android due to the hardware encoders on iOS devices appearing more able to process it efficiently. However, AAC is a much heavier codec on the processor than some other formats, meaning smartphones that prioritize energy efficiency over performance will encode AAC Bluetooth to a much lower bit rate and quality.