In general, techniques are described for transforming spherical harmonic coefficients. A device comprising one or more processors may perform the techniques. The processors may be configured to parse the bitstream to determine transformation information describing how the sound field was transformed to reduce a number of the plurality of hierarchical elements that provide information relevant in describing the sound field. The processors may further be configured to, when reproducing the sound field based on those of the plurality of hierarchical elements that provide information relevant in describing the sound field, transform the sound field based on the transformation information to reverse the transformation performed to reduce the number of the plurality of hierarchical elements.