In an embodiment, a method of transmitting an input audio signal is disclosed. A first coding error of the input audio signal with a scalable codec having a first enhancement layer is encoded, and a second coding error is encoded using a second enhancement layer after the first enhancement layer. Encoding the second coding error includes coding fine spectrum coefficients of the second coding error to produce coded fine spectrum coefficients, and coding a spectral envelope of the second coding error to produce a coded spectral envelope. The coded fine spectrum coefficients and the coded spectral envelope are transmitted.