Calculating bitrate box bufferSizeDB value for AAC track in MP4 file

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I am writing a custom fragmented MPEG-4 sink in media foundation. I have been able to figure out and get info on nearly everything but I am stuck on the bufferSizeDB item for an audio AAC "esds" container. The bitRateBox used in MP4 format includes the bufferSizeDB member to assist decoders. Does anyone know how this value is calculated or what the guidelines there are for setting it?

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