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To encode is to convert and store information in a digital file format. An encode (expressed as a noun) is the result of said process. Encoding typically involves compressing an input flow into media that can in turn be read, stored, transmitted and otherwise managed in a digital environment (such as a computer operating system).
Encode is a term that is broadly used in and out of the digital technology space. However, it generally refers to the same thing: to convert some form of information into content that serves a specific purpose or range of purposes. In digital computing, encoding almost exclusively refers to the creation of binary data from some external source (such as an analog media input feed).
Transcoding, similarly, creates an encoded file, however it specifically refers to creating an encode based off of a previous encode.