We present a lifting-based lapped transform (L-LT) and a reversible symmetric extension (RSE) in the boundary processing for more effective lossy-to-lossless image coding of data with various qualities from only one piece of lossless compressed data. The proposed dual-DCT-lifting-based LT (D2L-LT) parallel processes two identical LTs and consists of 1-D and 2-D DCT-liftings which allow the direct use of a DCT matrix in each lifting coefficient. Since the DCT-lifting can utilize any existing DCT software or hardware, it has great potential for elegant implementations that are dependent on the architecture and DCT algorithm used. In addition, we present an improved RSE (IRSE) that works by recalculating the boundary processing and solves the ...