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Old 28th August 2019, 09:03   #2  |  Link
sneaker_ger
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Join Date: Dec 2002
Posts: 5,565
What you observed is normal for the most common lossy audio codecs (AC3, DTS, MP3, AAC, Opus, Vorbis ..).
They add:
1. encoder delay at the start (usually 5ms for AC3)
2. some extra padding at the end because their frames have certain sizes, not arbritrary ones. (at 48 kHz every AC3 frame is 32ms long so your file ends up a multiple of 32ms)
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