Clarification on connections in the ESTABLISHED state...

I need a little bit of clarification on what packets in a connection are considered to be the ESTABLISHED state.

"... ESTABLISHED meaning that the packet is associated with a connection which has seen packets in both directions, ..."

In short, does the response packet to the first outgoing request packet qualify as ESTABLISHED or is it just NEW because there has not already been in the past packets that have gone both directions?

So if you consider the three way TCP handshake, if the current packet counts the states would be as such:

Outgoing SYN NEW
Incoming SYN, ACK ESTABLISHED
Outgoing ACK, ACK ESTABLISHED

Or if you only consider the previous packets and not the current packet, the states would be as such:

Outgoing SYN INVALID
Incoming SYN, ACK NEW
Outgoing ACK,ACK ESTABLISHED

So, would someone please educate me here and tell me which it is? Does state count only previous packets and not the current packet or does it count all packets including the current packet?

Grant. . . .