http://www.rfc-editor.org/rfc/rfc3190.txt
RFC 3190: RTP Payload Format for 12-bit DAT Audio and 20- and 24-bit Linear Sampled Audio, K. Kobayashi, A. Ogawa, S. Casner, C. Bormann2002-01-01T23:00:00-00:00This document specifies a packetization scheme for encapsulating 12-bit nonlinear, 20-bit linear, and 24-bit linear audio data streams using the Real-time Transport Protocol (RTP). This document also specifies the format of a Session Description Protocol (SDP) parameter to indicate when audio data is preemphasized before sampling. The parameter may be used with other audio payload formats, in particular L16 (16-bit linear). [STANDARDS-TRACK]