| CPC G10L 19/008 (2013.01) [H04R 3/04 (2013.01); H04S 7/302 (2013.01); H04S 2400/11 (2013.01); H04S 2400/13 (2013.01)] | 18 Claims | 

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               9. An encoding method performed by an encoding device, the method comprising: 
            encoding audio data of an object; 
                encoding metadata including position information of the object; 
                determining sense-of-distance control information for sense-of-distance control processing to be performed on the audio data; 
                encoding the sense-of-distance control information; and 
                multiplexing the encoded audio data, the encoded metadata, and the encoded sense-of-distance control information to generate coded data, wherein the sense-of-distance control information includes control rule information for obtaining a parameter used in the sense-of-distance control processing, and wherein the control rule information includes a plurality of change control points, each change control point having a distance value and an associated parameter value, the distance value defining a distance from a listening position to the object at which the control rules change from a first control rule to a second control rule different from the first control rule, and the parameter value defining a value of the parameter at the associated distance value. 
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