1. A method for reconstruction of lost frames, comprising: a) analyzing a previous good or reconstructed frame to determine a category for the lost frame; b) associating a percentage P i with the determined category for the lost frame; c) zeroing out a top P i percent magnitude samples in an excitation of the previous good or reconstructed frame to produce a reconstruction excitation; and d) applying the reconstruction excitation to one or more linear prediction coefficients for the previous good or reconstructed frame to generate a reconstructed frame.