Acetate disc
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In sound recording, an acetate disc is a reference audio disc used during production of a gramophone record (e.g. an LP record). The acetate disc is created as one of the initial stages of record production and used to determine how a given recording will transfer to disc. Listening to the disc provides a reference and allows various changes to be made to the recording, such as changing overall volume or adjusting bass and treble, to ensure it will transfer to record as well as possible before the master disc, from which the actual records will be reproduced, is created. Acetate discs are used as dubplates for DJ's and producers.
Historically, in the 1930s and '40s acetate discs (or lacquers in the United States) were used by the recording industry for original recordings made available via commercial release or specifically for broadcast (transcription discs). The practice fell into disuse from the late '40's onwards as magnetic tape progressively replaced the format.
After the advent of the promotional recording, the term "acetate" or "promo acetate" was used to refer to any vinyl record (and later, CD) that was cheaply pressed in small quantity and distributed promotionally (whether or not it was an actual acetate disc or not.)
An acetate disc is actually usually an aluminium disc coated with nitrocellulose lacquer; most don't contain any acetate at all.