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What is the difference between decoding and converting (digital to analog conversion)?

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What is the difference between decoding and converting (digital to analog conversion)?

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Audio formats are traditionally compressed to save space and bandwidth. Decoding takes a compressed audio format (DD+, TrueHD, DTS) and unpacks it to LPCM (Linear PCM). Decoding is a 100% digital process and is essentially a math equation. A compressed source is unpacked according to a formula to produce full resolution audio in the form of LPCM. This step is necessary because the DSP (digital signal processors) which apply logic (bass management, cross over settings, room shaping) are designed to manipulate LPCM. The DACs (digital to analog converter) in a receiver, player or HDTV take LPCM as their input. A separate step which is often confused with decoding is the conversion of a digital signal to an analog waveform suitable for amplification and output. Players, receivers, and HDTVs with speakers need to convert digital signals to an analog waveform which can be amplified and used to drive speakers. The component that converts digital signals to an analog electrical signal is a Dig

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