Methods are provided for reconstructing d-bit samples from coefficients, in an encoded video bit-stream, that had been encoded based on source samples having a bit-depth D, where D>d. A residual process, including inverse-quantization and inverse-transformation processes, is applied to the coefficients to compute (D+1)-bit residual samples. Then a prediction process, including (i) rounding and/or truncating intermediate samples and (ii) subsequently clipping intermediate samples, is applied to the residual samples to compute d-bit reconstructed samples.