TL;DR Is AC-3 to AAC 96kbps fine, or does it make sense to set a higher Bitrate? Hi all, it is about time, that I have finally created an account. I am reader here for some time now, but today I have a very specific question about video/audio conversion. I would like to convert some videos into MP4 and I have done some research about Handbrake and its settings. For the audio settings it sets the first track to AAC and the second track to AC-3. As I have read, this is for compatibility. I was now wondering what a good bitrate would be to set? I know for example that Subler uses 96 kbps as default setting and Handbrake is currently set to 160 kbps. Since the AC-3 source is already compressed, I was wondering if it's worth to spend more then 96 kbps (Dolby Pro Logic II) on the AAC track. Since I have not hooked my Apple TV 3 to a receiver or anything like that, I know that my ATV3 is currently playing the AAC Version to me.