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 (ôf′sĕt′, ŏf′-)
1. An agent, element, or thing that balances, counteracts, or compensates for something else.
2. One thing set off or developed from something else.
3. The start or initial stage; the outset.
4. Architecture A ledge or recess in a wall formed by a reduction in thickness above; a setoff.
5. Botany A shoot that develops laterally at the base of a plant, often rooting to form a new plant.
6. Geology A spur of a mountain range or hills.
7. A bend in a pipe, bar, or other straight continuous piece made to allow it to pass around an obstruction.
8. A short distance measured perpendicularly from the main line in surveying, used to help in calculating the area of an irregular plot.
9. A descendant of a race or family; an offshoot.
10. Printing
a. An unintentional or faulty transfer of wet ink from a printed sheet to another surface in contact with it. Also called setoff.
b. Offset printing.
v. (ôf′sĕt′, ŏf′-, ôf-sĕt′, ŏf-) off·set, off·set·ting, off·sets
1. To counterbalance, counteract, or compensate for: fringe benefits designed to offset low salaries.
2. Printing
a. To cause (printed matter) to transfer or smear onto another surface.
b. To produce by offset printing.
3. To make or form an offset in (a wall, bar, or pipe).
1. To develop, project, or be situated as an offset.
2. Printing To become marked by or cause an unintentional transfer of ink.

off′set′ adv. & adj.
References in periodicals archive ?
Offset can either be direct or indirect to the primary defense contract; the former being where the offsetting investment creates 'defense' production capacity, often involving technology transfer, whilst the latter has regard to investment into the civil sectors of the buyer government's host economy.
To quantify the muscle lengths associated with the offset and non-offset humeral tray/liner designs during two motions, abduction and internal/ external rotation, in order to evaluate the first null hypothesis that offsetting the humerus in the posterior/superior directions will not impact muscle length with rTSA, and
Ray Boulger at leading brokers John Charcol said: "The principle of offsetting is a very good one, but the key question has always been how much more a borrower pays to get it.
Offsets allow companies and nations to satisfy greenhouse gas reduction obligations by offsetting pollution emissions with emissions reductions elsewhere.
Carbon offsetting is one of many economic actions you can take to address climate change, and it is a powerful one," says the nonprofit Co-op America, "Many promising projects that would help to reduce greenhouse gas emissions lack the capital they need to get built; by directing your offset dollars to these projects, you can help finance new wind farms, solar arrays, and more.
I further generalize letter sums and differences by offsetting the letters against their numerical values; for example, with offset 1, A=26, B=1, C=2, .
Alternative 1: Current-year income and deduction items are first netted, resulting in the $10 deduction offsetting $10 of income.
By offsetting the high-priced import of a major weapon system, a government can redirect expenditures back into its domestic economy up to [and sometimes exceeding] the value of the offset agreement.
A niche form of international marketing, reverse piggyback offsetting serves both large multinational companies with offset obligations and small companies seeking to expand globally.
If it is to qualify for hedge accounting, FASB requires that an entity must expect a hedging relationship to be "highly effective" in achieving offsetting changes in fair value or cash flows for the risk being hedged.
Leo Welt, "The Offsetting Factor," Defense & Foreign Affairs, December, 1985, p.
65-17 provides the option of either offsetting dividends or repatriating cash to satisfy the receivable created by the section 482 adjustment.