An electronic device for processing media data using Moving Picture Experts Group, MPEG, media transport protocol, MMTP, comprising: a transceiver configured to receive a packet including a low delay consumption, LDC, message including information for decoding and presenting the media data; and a controller configured to decode and present the media data based on the information for decoding and presenting the media data in the LDC message, wherein the LDC message comprises: message identifier information indicating an identifier of the LDC message; version information indicating a version of the LDC message; length information indicating length of the LDC message; base presentation time offset information indicating time difference between decoding time and presentation time, wherein the presentation time of each sample related to the media data when each sample related to the media data is presented by the electronic device is greater than the decoding time of each sample related to the media data when each sample related to the media data is decoded by the electronic device with the base presentation time offset information; a coding dependency structure flag indicating whether decoding order and presentation order of samples related to the media data are different from each other; period of intra coded sample information indicating a number of samples between two independently coded samples; sample composition time offset value information indicating a value of an offset added to the difference between the decoding time and the composition time; and sample composition time offset sign information indicating an arithmetic sign of the offset added to the difference between the decoding time and the composition time. a transceiver configured to receive a packet including a low delay consumption, LDC, message including information for decoding and presenting the media data; and a controller configured to decode and present the media data based on the information for decoding and presenting the media data in the LDC message, wherein the LDC message comprises: message identifier information indicating an identifier of the LDC message; version information indicating a version of the LDC message; length information indicating length of the LDC message; base presentation time offset information indicating time difference between decoding time and presentation time, wherein the presentation time of each sample related to the media data when each sample related to the media data is presented by the electronic device is greater than the decoding time of each sample related to the media data when each sample related to the media data is decoded by the electronic device with the base presentation time offset information; a coding dependency structure flag indicating whether decoding order and presentation order of samples related to the media data are different from each other; period of intra coded sample information indicating a number of samples between two independently coded samples; sample composition time offset value information indicating a value of an offset added to the difference between the decoding time and the composition time; and sample composition time offset sign information indicating an arithmetic sign of the offset added to the difference between the decoding time and the composition time.