Computer system for processing audio content and method thereof

A computer system for providing content, comprising:

• a memory;
• a communication module;
• and
• a processor configured to connect to each of the memory and the communication module and to execute at least one instruction stored in the memory,
• wherein the processor is configured to:
• receive content that includes metadata on spatial features about a plurality of objects through the communication module, wherein the content may be in a first format for rendering and playing back audio signals related to objects based on metadata, a second format for rendering and playing back audio signals related to objects through a plurality of output devices based on metadata, and a third format that is plain content;
• determine if a production environment and a playback environment of the content match,
• wherein if it is determined that the production environment and the playback environment of the content do not match, then convert a format of the content into one of the first format, the second format and the third format according to the playback environment of the content in a plurality of electronic apparatuses, wherein one of the first format, the second format and the third format is a multichannel format and at least two of the plurality of electronic apparatuses are different electronic apparatuses,
• wherein if it is determined that the production environment and the playback environment of the content do match, then do not convert the format of the content,
• transmit the content in the first format to a first electronic apparatus;
• transmit the content in the second format to a second electronic apparatus;
• and
• transmit the content in the third format to a third electronic apparatus,
• wherein the first format and the second format are formats for immersive-typed audio content, the first format including a GA7 format and the second format including an audio definition model (ADM) format, and the third format is a format for plain-typed audio content, and
• wherein the plurality of electronic apparatuses includes a first electronic apparatus and a second electronic apparatus that are electronic apparatuses for playing back the immersive audio content, and a third electronic apparatus that is an electronic apparatus for playing back the plain-typed audio content.