In an audio coding system, an encoding transmitter represents encoded spectral components as normalized floating-point numbers. The transmitter provides first and second control parameters that may be used to transcode the encoded spectral parameters. A transcoder uses first control parameters to partially decode the encoded components and uses second control parameters to re-encode the components. The transmitter determines the second control parameters by analyzing the effects of arithmetic operations in the partial-decoding process to identify situations where the floating-point representations lose normalization. Exponents associated with the numbers that lose normalization are modified and the modified exponents are used to calculate the second control parameters.