Encoding data by first performing a transformation of predicted data and input data, and then performing a subtraction of the resulting outputs. In an embodiment, the prediction approach is chosen such that fewer elements of different values (compared to a number of elements in the input data) are generated, and the different values are generated in a predictable position. The transformation approach is chosen such that the output expressly represents variations in the input data as well as satisfies a distributive property. The decoding may be performed based on the same concepts. As a result, the data can be encoded and/or decoded efficiently.