Onkyo TX-NR 838 Manual page 174

WAV (.wav or .WAV)
WAV files contain uncompressed PCM digital audio.
Supported sampling rates: 8 kHz, 11.025 kHz, 12 kHz, 16 kHz, 22.05 kHz,
24 kHz, 32 kHz, 44.1 kHz, 48 kHz, 64 kHz, 88.2 kHz, 96 kHz, 176.4 kHz
and 192 kHz
Quantization bit: 8 bit, 16 bit, 24 bit
＊ For playback from a USB storage device, sampling rates of 176.4 kHz
and 192 kHz are not supported.
AAC
(.aac/.m4a/.mp4/.3gp/.3g2/.AAC/.M4A/.MP4/.3GP or .3G2)
Supported formats: MPEG-2/MPEG-4 Audio
Supported sampling rates: 8 kHz, 11.025 kHz, 12 kHz, 16 kHz, 22.05 kHz,
24 kHz, 32 kHz, 44.1 kHz, 48 kHz, 64 kHz, 88.2 kHz, 96 kHz
Supported bitrates: Between 8 kbps and 320 kbps and VBR
FLAC (.flac or .FLAC)
FLAC is a file format for lossless audio data compression.
Supported sampling rates: 8 kHz, 11.025 kHz, 12 kHz, 16 kHz, 22.05 kHz,
24 kHz, 32 kHz, 44.1 kHz, 48 kHz, 64 kHz, 88.2 kHz, 96 kHz, 176.4 kHz
and 192 kHz
Quantization bit: 8 bit, 16 bit, 24 bit
＊ For playback from a USB storage device, sampling rates of 176.4 kHz
and 192 kHz are not supported.
Ogg Vorbis (.ogg or .OGG)
Supported sampling rates: 8 kHz, 11.025 kHz, 16 kHz, 22.05 kHz, 32 kHz,
44.1 kHz, 48 kHz
Supported bitrates: Between 32 kbps and 500 kbps and VBR.
Incompatible files cannot be played.
LPCM (Linear PCM)
Supported sampling rates: 44.1 kHz, 48 kHz
Quantization bit: 16 bit
＊ Only for playback via DLNA.
Apple Lossless (.m4a/.mp4/.M4A/.MP4)
Supported sampling rates: 8 kHz, 11.025 kHz, 12 kHz, 16 kHz, 22.05 kHz,
24 kHz, 32 kHz, 44.1 kHz, 48 kHz, 64 kHz, 88.2 kHz, 96 kHz
Quantization bit: 16 bit, 24 bit
DSD (.dsf or .DSF)
Supported sampling rates: 2.8224 MHz, 5.6448 MHz
＊ For playback from a USB storage device, sampling rates of
5.6448 MHz is not supported.
Dolby TrueHD (.vr/.mlp/.VR/.MLP)
Supported sampling rates: 48 kHz, 64 kHz, 88.2 kHz, 96 kHz, 176.4 kHz,