SPHR 4/588 - Advanced Audiology
dB HL Tutorial

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As noted earlier, since the decibel scale is a reference-based scale, any value can be used as the reference point for a decibel scale. The only stipulation is that the reference point for the scale must be identified (and understood) in order to interpret the reported decibel value. Thus, anyone using a specific dB scale must be able to define the reference point for the scale.