Why can't I fit 74 minutes of audio on a 74 minute CDR?

Red Book standard calls for a TOC file at the beginning and the end of a CD. This is written in the Lead-In and Lead Out portion of the CD. The Lead-In and Lead-Out process uses up approximately 4 minutes the total CD length. One must also account for the total lengths of the spreads or gaps between tracks (this has to be included in the audio portion of the CD). On a 74 minute CDR, one can expect to fit about 70 minutes of audio (including spreads). On an 80 minute CDR, one can expect to fit about 76 minutes of audio (including spreads).

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