From Fedora Project Wiki
- robatino - Minor point - the FAT32 file size limit is 4 GiB - 1B, not 4 GiB (and the effective limit for optical media is 4 GiB - 2KiB since sectors are 2 KiB). It might be a good idea to include byte sizes for this reason and to avoid confusion between SI and IEC units. (For example, something like "4 GiB - 1B = 4294967295 bytes", "1 GB = 1000000000 bytes", etc.)