  This paper presents a novel method to determine rate-distortion optimized
transform coefficients for efficient compression of videos generated from point
clouds. The method exploits a generalized frequency selective extrapolation
approach that iteratively determines rate-distortion-optimized coefficients for
all basis functions of two-dimensional discrete cosine and sine transforms. The
method is applied to blocks containing both occupied and unoccupied pixels in
video based point cloud compression for HEVC encoding. In the proposed
algorithm, only the values of the transform coefficients are changed such that
resulting bit streams are compliant to the V-PCC standard. For all-intra coded
point clouds, bitrate savings of more than 4% for geometry and more than 6% for
texture error metrics with respect to standard encoding can be observed. These
savings are more than twice as high as savings obtained using competing methods
from literature. In the randomaccess case, our proposed method outperforms
competing V-PCC methods by more than 0.5%.
