offset

offset
To classify an amount so that it reduces or eliminates another amount. In a *general ledger, for example, *amortization *accounts are offset against *property, plant, and equipment accounts to calculate the net *book value of *fixed assets.

Auditor's dictionary. 2014.

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  • offset — [ ɔfsɛt ] n. m. • 1932; mot angl. « report » ♦ Anglic. Techn. Procédé d impression à plat utilisant le report sur caoutchouc. Affiche imprimée en offset. Par appos. Presse offset. Papier offset, utilisé pour l impression en offset. ● offset nom… …   Encyclopédie Universelle

  • offset — off·set 1 / ȯf ˌset/ n: a claim or amount that reduces or balances another claim or amount: set off the creditor s own debt was an offset; also: the reduction or balance achieved by such a claim off·set 2 /ˌȯf set/ vt: to balance, reduce, or… …   Law dictionary

  • offset — [ôf′set΄; ] for v., usually [ ôf set′] n. 1. something that is set off, or has sprung or developed, from something else; offshoot; extension; branch; spur 2. anything that balances, counteracts, or compensates for something else; compensation 3.… …   English World dictionary

  • Offset — steht für: Offset (Film), deutsch rumänischer Film aus dem Jahr 2005 im weiteren Sinn für Kompensationsgeschäft (engl. offset für Verrechnung, Gegenbuchung) in der Technik (engl. offset für Regelabweichung, Versatz) ein konstanter, additiver oder …   Deutsch Wikipedia

  • Offset —   [dt. »Versatz«, »Ausgleich«] der, Verfahren zur relativen bzw. indirekten Adressierung, bei der zu einer Basisadresse ein zusätzlicher Wert, der Offset, addiert wird, um die Zieladresse zu erhalten (Segment Offset Adressierung). Das Verfahren… …   Universal-Lexikon

  • Offset — puede referirse a: Impresión Offset, método de reproducción de documentos e imágenes sobre papel o materiales similares. Offset (antena) es un tipo de antena parabólica. Ver también Internet vía satélite. Offset (compensación) compensación… …   Wikipedia Español

  • Offset — Off*set , v. t. [imp. & p. p. {Offset}; p. pr. & vb. n. {Offsetting}.] 1. To set off; to place over against; to balance; as, to offset one account or charge against another. [1913 Webster] 2. To form an offset in, as in a wall, rod, pipe, etc.… …   The Collaborative International Dictionary of English

  • Offset — Off*set , v. t. [imp. & p. p. {Offset}; p. pr. & vb. n. {Offsetting}.] 1. To set off; to place over against; to balance; as, to offset one account or charge against another. [1913 Webster] 2. To form an offset in, as in a wall, rod, pipe, etc.… …   The Collaborative International Dictionary of English

  • Offset — Off set , n. [Off + set. Cf. {Set off}.] In general, that which is set off, from, before, or against, something; as: [1913 Webster] 1. (Bot.) A short prostrate shoot, which takes root and produces a tuft of leaves, etc. See Illust. of {Houseleek} …   The Collaborative International Dictionary of English

  • offset — I {{/stl 13}}{{stl 8}}rz. mnż I,D. u, Mc. offsetecie, blm {{/stl 8}}{{stl 7}} technika druku płaskiego, w której rysunek jest przenoszony z metalowej płytki na gumowy cylinder, a z niego na papier {{/stl 7}}{{stl 20}} {{/stl 20}} {{stl 20}}… …   Langenscheidt Polski wyjaśnień

  • offset — ► NOUN 1) a consideration or amount that diminishes or balances the effect of a contrary one. 2) the amount by which something is out of line. 3) a side shoot from a plant serving for propagation. 4) a method of printing in which ink is… …   English terms dictionary

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