static av_cold void set_bandwidth(AC3EncodeContext *s)
{
    int ch, bw_code;

    if (s->cutoff) {
        /* calculate bandwidth based on user-specified cutoff frequency */
        int fbw_coeffs;
        fbw_coeffs     = s->cutoff * 2 * AC3_MAX_COEFS / s->sample_rate;
        bw_code        = av_clip((fbw_coeffs - 73) / 3, 0, 60);
    } else {
        /* use default bandwidth setting */
        /* XXX: should compute the bandwidth according to the frame
           size, so that we avoid annoying high frequency artifacts */
        bw_code = 50;
    }

    /* set number of coefficients for each channel */
    for (ch = 0; ch < s->fbw_channels; ch++) {
        s->bandwidth_code[ch] = bw_code;
        s->nb_coefs[ch]       = bw_code * 3 + 73;
    }
    if (s->lfe_on)
        s->nb_coefs[s->lfe_channel] = 7; /* LFE channel always has 7 coefs */
}