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"Subtitles assume the viewer can hear but cannot understand the language or accent, or the speech is not entirely clear, so they transcribe only dialogue and some on-screen text.

Captions aim to describe to the deaf and hard of hearing all significant audio content—spoken dialogue and non-speech information such as the identity of speakers and, occasionally, their manner of speaking—along with any significant music or sound effects using words or symbols."

https://en.wikipedia.org/wiki/Closed_captioning#Terminology



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