I downloaded HDtracks free ultimate down tracks, 24/96 FLAC. When I play them through my NAS and a USB thumb drive, my player shows 3072 kbps. I know that this is 16/96. I called the manufacturer and they said that FLAC has a variable bitrate and the kbps will vary based on the file size and other things. I think this is a load of crap but don't know how to prove it.