The first path is when the host receives a segment with sequence number `x` and the `FIN` flag set. The utilization of the `FIN` flag indicates that the byte before `sequence number` `x` was the last byte of the byte stream sent by the remote host. Once all of the data has been delivered to the user, the TCP entity sends an `ACK` segment whose `ack` field is set to :math:`(x+1) \pmod{2^{32}}` to acknowledge the `FIN` segment. The `FIN` segment is subject to the same retransmission mechanisms as a normal TCP segment. In particular, its transmission is protected by the retransmission timer. At this point, the TCP connection enters the `CLOSE\_WAIT` state. In this state, the host can still send data to the remote host. Once all its data have been sent, it sends a `FIN` segment and enter the `LAST\_ACK` state. In this state, the TCP entity waits for the acknowledgment of its `FIN` segment. It may still retransmit unacknowledged data segments, e.g., if the retransmission timer expires. Upon reception of the acknowledgment for the `FIN` segment, the TCP connection is completely closed and its :term:`TCB` can be discarded.