Definition (Gain of Transform Coding)
Given the TC distortion, Dtc,T. We compare this to the distortion of a scalar quantizer without transform coding where we assume equal variance E[Xi2]=σX2 for all i, and each Xi independently and optimally scalar quantized with optimal bit allocation bi=bˉ=kB,i=1,…,k and MSE DPCM=i=1∑kE[(Xi−Qi(Xi))2]=khgσX22−2bˉ we have the gain defined as follows DtcDPCM=(∏i=1kλi)1/kσX2=(∏i=1kλi)k1k1∑i=1kλi≥1