A computer-implemented method comprising: calculating a set of filter coefficients for application to a reconstructed audio signal, wherein the calculating the set of filter coefficients comprises: performing a transform of a set of initial time domain values from a time domain into a frequency domain, thereby producing a set of initial frequency domain values; performing one or more frequency domain calculations using the frequency domain values to produce a set of processed frequency domain values, wherein the frequency domain values represent a spectrum derived from linear prediction coefficients; and performing a transform of the processed frequency domain values from the frequency domain into the time domain, thereby producing a set of processed time domain values producing a filtered audio signal by filtering at least a portion of the reconstructed audio signal in a time domain using the set of filter coefficients, wherein performing one or more frequency domain calculations using the frequency domain values to produce a set of processed frequency domain values comprises clipping the frequency domain values in the frequency domain such that only those frequency domain values which exceed a maximum clip value are clipped. calculating a set of filter coefficients for application to a reconstructed audio signal, wherein the calculating the set of filter coefficients comprises: performing a transform of a set of initial time domain values from a time domain into a frequency domain, thereby producing a set of initial frequency domain values; performing one or more frequency domain calculations using the frequency domain values to produce a set of processed frequency domain values, wherein the frequency domain values represent a spectrum derived from linear prediction coefficients; and performing a transform of the processed frequency domain values from the frequency domain into the time domain, thereby producing a set of processed time domain values producing a filtered audio signal by filtering at least a portion of the reconstructed audio signal in a time domain using the set of filter coefficients, wherein performing one or more frequency domain calculations using the frequency domain values to produce a set of processed frequency domain values comprises clipping the frequency domain values in the frequency domain such that only those frequency domain values which exceed a maximum clip value are clipped. performing a transform of a set of initial time domain values from a time domain into a frequency domain, thereby producing a set of initial frequency domain values; performing one or more frequency domain calculations using the frequency domain values to produce a set of processed frequency domain values, wherein the frequency domain values represent a spectrum derived from linear prediction coefficients; and performing a transform of the processed frequency domain values from the frequency domain into the time domain, thereby producing a set of processed time domain values producing a filtered audio signal by filtering at least a portion of the reconstructed audio signal in a time domain using the set of filter coefficients, wherein performing one or more frequency domain calculations using the frequency domain values to produce a set of processed frequency domain values comprises clipping the frequency domain values in the frequency domain such that only those frequency domain values which exceed a maximum clip value are clipped.