There are three ways to initial unit timer value. The first one is written by software if UTEN (EQEI_CTL2[8]) = 0. The second one is the unit timer counter value matches UTCMP(EQEI_UTCMP[31:0]). And the last one is to set the register IDXRLDEN(EQEI_CTL[27]) =1 and IDXRSTUTS(EQEI_CTL2[11]=1, this would make the unit timer reset with EQEI_CNT when IDX reset event happens.