In the 3.0 specification, the electronic interface of SDHC and SDXC cards is the same. This means that SDHC hosts that have drivers that recognize the newly used capability bits, and have operating system software that understands the exFAT filesystem, are compatible with SDXC cards. The decision to label cards with a capacity greater than 32 GB as SDXC and to use a different filesystem is due solely to the limitations in creating larger filesystems in certain versions of Microsoft Windows. Other operating system kernels, such as Linux, make no distinction between SDHC and SDXC cards, as long as the card contains a compatible filesystem.