The document m13416 presents the encoding performance of the wavelet scalable video codec developed by aceMedia consortium. The codec architecture, concerning the encoding schemes (t+2D, 2D+t+2D, etc.) that can be realized, are basically the same allowed in the current MSRA VidWav scalable video coding model. The main differences can be found in the fundamental tools, such as Motion Estimation, Entropy Encoder, etc., used to implement a given encoding architecture. The evaluation of the proposed technology and its performance will be useful for improving the current VidWav reference scalable video codec