Second-Order Coding Rates for Conditional Rate-Distortion
  This paper characterizes the second-order coding rates for lossy source coding with side information available at both the encoder and the decoder. We first provide non-asymptotic bounds for this problem and then specialize the non-asymptotic bounds for three different scenarios: discrete memoryless sources, Gaussian sources, and Markov sources. We obtain the second-order coding rates for these settings. It is interesting to observe that the second-order coding rate for Gaussian source coding with Gaussian side information available at both the encoder and the decoder is the same as that for Gaussian source coding without side information. Furthermore, regardless of the variance of the side information, the dispersion is $1/2$ nats squared per source symbol. 
Sy-Quoc Le, Vincent Y. F. Tan, Mehul Motani
cs.IT math.IT