In each subframe, each hand-over word (HOW) contains the most significant 17 bits of the TOW count corresponding to the start of the next following subframe. Note that the 2 least significant bits can be safely omitted because one HOW occurs in the navigation message every 6 seconds, which is equal to the resolution of the truncated TOW count thereof. Equivalently, the truncated TOW count is the time duration since the last GPS week start/end to the beginning of the next frame in units of 6 seconds.