Some embodiments comprise a method of decoding a video bitstream that include receiving a first layer of data and a second layer of data, combining the received first layer data and the received second layer data, and decoding the combined data. Also, a method of video encoding that includes selecting data for encoding in a first layer and a second layer so as to allow decoding of the data in a single combined layer, and encoding the selected data in the first layer and in the second layer by encoding a coefficient in the first layer and encoding a differential refinement to the first layer coefficient in the second layer.