A computer numerical processing method for encoding and decoding audio information for use in conjunction with human hearing is described. The method comprises approximating an eigenfunction equation representing a model of human hearing, calculating the approximation to each of a plurality of eigenfunctions from at least one aspect of the eigenfunction equation, and storing the approximation to each of a plurality of eigenfunctions for use in encoding and decoding. The approximation to each of a plurality of eigenfunctions represents a perception-oriented basis functions for mathematically representing audio information in a Hilbert-space representation of an audio signal space. The model of human hearing can include a bandpass operation with a bandwidth having the frequency range of human hearing and a time-limiting operation approximating the time duration correlation window of human hearing. In an embodiment, the approximated eigenfunctions comprise a convolution of a prolate spheroidal wavefunction with a trigonometric function.