Encoding can either be constant bitrate (CBR), or quality based Variable bitrate.
If choosing VBR, then only standard sample rates, LC encoding and channels are supported.
For bitrates below 48kbps HE v2 profile is used, below 96kbps HE is used. LC profile for all other birates.
On the advanced page, the profile can be chosen, and gapless signalled specified, unless have a specific reason leave as iTunSMPB for maximum compatibility with Apple products..
Command Line [Windows]
dBpoweramp Reference allows compressions from the command-line, commands specific to this codec:
Encoding: compress and write audio track, Decoding: uncompress and read the track, ID Tags: meta data such as artist & album are embedded inside the audio file, Lossless: compression without audio quality loss, Lossy: audio quality is sacrificed (how much depends on bitrate and codec used) to achieve smaller files, Gapless: allows the decoder to decode audio stream without gaps (silence).