 Decoding MP2 audio is computationally simple relative to MP3, AAC, etc.MPEG-1 Audio Layer II was derived from the MUSICAM ("Masking pattern adapted Universal Subband Integrated Coding And Multiplexing") audio codec, developed by Centre commun d'études de télévision et télécommunications (CCETT), Philips, and Institut für Rundfunktechnik (IRT/CNET) as part of the EUREKA 147 pan-European inter-governmental research and development initiative for the development of digital audio broadcasting.Most key features of MPEG-1 Audio were directly inherited from MUSICAM, including the filter bank, time-domain processing, audio frame sizes, etc.