Alpine INE-s900r Owner's Manual page 66

Order of files
Files are played back in the order that the writing software writes
them to the disc. Therefore, the playback order may not be
what's expected. Verify the writing order in the software's
documentation. The playback order of the folders and files is as
follows. (The following numbers may differ from actually
displayed numbers.)
Root
Folder
Folder
Terminology
Bit rate
This is the "sound" compression rate specified for encoding. The
higher the bit rate, the higher the sound quality, but also the larger
the files.
Sampling rate
This value shows how many times per second the data is sampled
(recorded). For example, music CDs use a sampling rate of 44.1
kHz, so the sound is sampled (recorded) 44,100 times per second.
The higher the sampling rate, the higher the sound quality, but also
the larger the volume of data.
Encoding
Converting music CDs, WAVE (AIFF) files, and other sound files into
the specified audio compression format.
Tag
Song information such as track titles, artist names, album names,
etc., written into MP3/WMA/AAC files.
Root folder
The root folder (or root directory) is found at the top of the file
system. The root folder contains all folders and files. It is created
automatically for all burned discs.
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MP3/WMA/AAC File