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As can be seen by inspection of the definitions, for '''even''' ''N'' the MDCT is essentially equivalent to a DCT-IV, where the input is shifted by ''N''/2 and two ''N''-blocks of data are transformed at once. By examining this equivalence more carefully, important properties like TDAC can be easily derived.
In order to define the precise relationship to the DCT-IV, one must realize that the DCT-IV corresponds to alternating even/odd boundary conditions: even at its left boundary (around ''n''&
Consider an MDCT with 2''N'' inputs and ''N'' outputs, where we divide the inputs into four blocks (''a'', ''b'', ''c'', ''d'') each of size ''N''/2. If we shift these to the right by ''N''/2 (from the +''N''/2 term in the MDCT definition), then (''b'', ''c'', ''d'') extend past the end of the ''N'' DCT-IV inputs, so we must "fold" them back according to the boundary conditions described above.
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Similarly, the IMDCT formula above is precisely 1/2 of the DCT-IV (which is its own inverse), where the output is extended (via the boundary conditions) to a length 2''N'' and shifted back to the left by ''N''/2. The inverse DCT-IV would simply give back the inputs (−''c''<sub>''R''</sub>−''d'', ''a''−''b''<sub>''R''</sub>) from above. When this is extended via the boundary conditions and shifted, one obtains:
:IMDCT&
Half of the IMDCT outputs are thus redundant, as ''b''−''a''<sub>''R''</sub> = −(''a''−''b''<sub>''R''</sub>)<sub>''R''</sub>, and likewise for the last two terms. If we group the input into bigger blocks ''A'',''B'' of size ''N'', where ''A''&
:IMDCT&
One can now understand how TDAC works. Suppose that one computes the MDCT of the subsequent, 50% overlapped, 2''N'' block (''B'', ''C''). The IMDCT will then yield, analogous to the above: (''B''−''B''<sub>''R''</sub>, ''C''+''C''<sub>''R''</sub>)&
=== Origin of TDAC ===
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''a'' and of ''b''<sub>''R''</sub> to the MDCT of (''a'', ''b'', ''c'', ''d''), or equivalently, to
the result of
:IMDCT&
The combinations ''c''−''d''<sub>''R''</sub> and so on, have precisely the right signs for the combinations to cancel when they are added.
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