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* Flac (Free Lossless Audio Codec) is a codec format.
* Hi-Res (High resolution audio) refers to higher than 44.1 kHz sample rate and/or higher than 16-bit linear bit depth.
See [wiki](https://en.wikipedia.org/wiki/High-resolution_audio).
* The sample rate here is 192 kHz here vs. regular sampling rate of 40~48 kHz.
See [wiki](https://en.wikipedia.org/wiki/Sampling_(signal_processing)).
* The bit depth here is 24 bits per sample vs the regular 16 bits per sample.
See [wiki](https://en.wikipedia.org/wiki/Audio_bit_depth).
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