diff --git a/libraries/common/src/main/java/androidx/media3/common/util/Util.java b/libraries/common/src/main/java/androidx/media3/common/util/Util.java
index 698cbcb509..45a408a24e 100644
--- a/libraries/common/src/main/java/androidx/media3/common/util/Util.java
+++ b/libraries/common/src/main/java/androidx/media3/common/util/Util.java
@@ -1909,6 +1909,8 @@ public final class Util {
    * @param divisor The divisor.
    * @return The scaled timestamp.
    */
+  // TODO: b/372204124 - Consider switching this (and impls below) to HALF_UP rounding to reduce
+  //   round-trip errors when switching between time bases with different resolutions.
   @UnstableApi
   public static long scaleLargeTimestamp(long timestamp, long multiplier, long divisor) {
     return scaleLargeValue(timestamp, multiplier, divisor, RoundingMode.DOWN);
diff --git a/libraries/muxer/src/main/java/androidx/media3/muxer/Boxes.java b/libraries/muxer/src/main/java/androidx/media3/muxer/Boxes.java
index 03f374894a..158a615013 100644
--- a/libraries/muxer/src/main/java/androidx/media3/muxer/Boxes.java
+++ b/libraries/muxer/src/main/java/androidx/media3/muxer/Boxes.java
@@ -1309,6 +1309,7 @@ import org.checkerframework.checker.nullness.qual.PolyNull;
 
   /** Converts video units to microseconds, using the provided timebase. */
   private static long usFromVu(long timestampVu, long videoUnitTimebase) {
+    // TODO: b/372204124 - Switch to scaleLargeTimestamp when it uses HALF_UP rounding.
     return Util.scaleLargeValue(
         timestampVu, C.MICROS_PER_SECOND, videoUnitTimebase, RoundingMode.HALF_UP);
   }
@@ -1908,6 +1909,7 @@ import org.checkerframework.checker.nullness.qual.PolyNull;
 
   /** Converts microseconds to video units, using the provided timebase. */
   private static long vuFromUs(long timestampUs, long videoUnitTimebase) {
+    // TODO: b/372204124 - Switch to scaleLargeTimestamp when it uses HALF_UP rounding.
     return Util.scaleLargeValue(
         timestampUs, videoUnitTimebase, C.MICROS_PER_SECOND, RoundingMode.HALF_UP);
   }