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Transcoding, by definition, is the act of converting content from one codec to another. The term has come to imply a number of forms of conversion, however, from frame rate to aspect ratio to bitrate and resolution. Transcoding most often occurs with previously encoded content, although some format convertors for television (such as DVB to IPTV) could also be called transcoding. A robust transcoding system can transcode multiple pieces of content faster than real time, although the length of the content and the desired conversion process play a large role in determining whether content will be transcoded in real time or near real time.