set-off

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See also: setoff and set off

English

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Etymology

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Deverbal from set off.

Noun

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set-off (plural set-offs)

  1. That which is set off against another thing; an offset.
    • D. Jerrold
      I do not contemplate such a heroine as a set-off to the many sins imputed to me as committed against woman.
  2. (dated) That which is used to improve the appearance of anything; a decoration; an ornament.
  3. (law) A counterclaim; a cross debt or demand; a distinct claim filed or set up by the defendant against the plaintiff's demand.
  4. (finance) The situation where a bank or similar organisation repays itself money owed by an accountholder out of his or her account.
  5. (printing) An offset.

Usage notes

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  • In the legal sense, set-off differs from recoupment: the latter generally grows out of the same matter or contract with the plaintiff's claim, while the former grows out of distinct matter, and does not of itself deny the justice of the plaintiff's demand.

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