Transcription is the transfer of an oral speech or live spoken or recorded sound into written or electronic text form. The prices for a transcription are calculated based on effort. You can charge per word, per line, per minute or per hour. Transcribing audio recordings and videos into another language takes place in two steps:

Digital: (MP3, MP4, Real Player, WAV, WMA)
Analogue: (cassettes, CDs, DVDs, videos)