A spatial audio signal decoder comprising: a processor and a non-transitory computer readable medium operably coupled thereto, the non-transitory computer readable medium comprising a plurality of instructions stored in association therewith that are accessible to, and executable by, the processor, where the plurality of instructions when executed cause the processor to: receive an input spatial audio signal including a first set of channels having an input spatial format; partition the first set of channels of the input spatial audio signal into at least a first channel subset (C 0) of the input spatial audio signal and a second channel subset (C 1) of the input spatial audio signal; determine estimates of a number and directions of arrival of directional audio sources represented in at least a portion of the first set of channels of the input spatial audio signal; determine one of an active component of the first channel subset signals (x 0A) and a passive component of the first channel subset signals (x P0), based at least in part on the estimated number and directions of arrival of directional audio sources represented in the at least a portion of the channels of the input spatial audio signal, wherein the active component corresponds to a direction of arrival of an active sound source and the passive component does not correspond to a direction of an arrival of an active sound source; determine the other of the active component of the first channel subset signals (x 0A) and the passive component of the first channel subset signals (x P0), based at least in part upon the determined one of the active component of the first channel subset signals (x 0A) and the passive component of the first channel subset signals ( x P0); determine an active component of the second channel subset signals ( x 1A), based at least in part on the estimated directions of arrival of directional audio sources represented in the at least a portion of the channels of the input spatial audio signal; determine a passive component of the second channel subset signals ( x 1P), based upon the second channel subset signals ( C 1) and the determined active component of the second channel subset signals ( x 1A); decode the active component of the first channel subset signals ( x 0A) to a first output signal having a first output format; decode the passive component of the first channel subset signals ( x P0) and the passive component of the second channel subset signals ( x 1P) to a second output signal having a second output format. receive an input spatial audio signal including a first set of channels having an input spatial format; partition the first set of channels of the input spatial audio signal into at least a first channel subset (C 0) of the input spatial audio signal and a second channel subset (C 1) of the input spatial audio signal; determine estimates of a number and directions of arrival of directional audio sources represented in at least a portion of the first set of channels of the input spatial audio signal; determine one of an active component of the first channel subset signals (x 0A) and a passive component of the first channel subset signals (x P0), based at least in part on the estimated number and directions of arrival of directional audio sources represented in the at least a portion of the channels of the input spatial audio signal, wherein the active component corresponds to a direction of arrival of an active sound source and the passive component does not correspond to a direction of an arrival of an active sound source; determine the other of the active component of the first channel subset signals (x 0A) and the passive component of the first channel subset signals (x P0), based at least in part upon the determined one of the active component of the first channel subset signals (x 0A) and the passive component of the first channel subset signals ( x P0); determine an active component of the second channel subset signals ( x 1A), based at least in part on the estimated directions of arrival of directional audio sources represented in the at least a portion of the channels of the input spatial audio signal; determine a passive component of the second channel subset signals ( x 1P), based upon the second channel subset signals ( C 1) and the determined active component of the second channel subset signals ( x 1A); decode the active component of the first channel subset signals ( x 0A) to a first output signal having a first output format; decode the passive component of the first channel subset signals ( x P0) and the passive component of the second channel subset signals ( x 1P) to a second output signal having a second output format.