Complex sentence: BOCU-1 offers a similar robustness also for input texts without the above mentioned values with the special reset code 0xFF, when a decoder finds this octet it resets its state to U +0040 as for a line end.
Split into simpler sentences: BOCU-1 offers a similar robustness also for input texts without the above mentioned values with the special reset code 0xFF. When a decoder finds this octet it resets its state to U +0040 as for a line end.