If something sets off something such as an alarm or a bomb, it makes it start working so that, for example, the alarm rings or the bomb explodes. Any escape, once it's detected, sets off the alarm It could take months before evidence emerges on how the bomb was made, and who set it off
You can 'set off' (deduct) an amount of tax repaid against some other tax liability
(A) A commercial expression The credits are set off against the debits, and the balance struck
direct attention to, as if by means of contrast; "This dress accentuates your nice figure!"; "I set off these words by brackets"
The right of the obligor to deduct an amount that the originator owes to him, from the amount he owes to the originator A right of set-off is considered to be a defect in the receivables being assigned Normally, the receivables sale agreement would contain a warranty that there is not right of set-off with the obligor
If a legally enforceable right exists to set off recognised amounts of financial assets and liabilities and the Group intends to settle on a net basis or to realise the asset and settle the liability simultaneously, all related financial effects are netted Fixed assets Impairment of assets The carrying value of assets is reviewed at each balance sheet date to assess whether there is any indication of impairment If any such indication exists, the recoverable amounts of the assets are estimated Where the carrying value exceeds the estimated recoverable amount such assets are written down to their recoverable amount If the circumstances leading to the impairment no longer exist, the appropriate portion of the impairment loss previously recognised is written back
(Offset) - The reduction of the amount owed by one party to a second party by crediting the first party with amounts owed it by the second party The existence and scope of offset rights may be determined by contract language as well as statutory, regulatory and judicial law
Ink that is unintentionally transferred from the printed substrate to the back of the sheet above it as the pieces are stacked in a pile See also: offset silverprint A photographic print with having a brown color The paper used has been treated with silver chloride See also: blueline; brownprint; Van dyke spectrum All the colors of the rainbow created by passing sunlight or white light through a prism See visible spectrum; white light specular gloss See: gloss spline See vectors spread 1 An image that covers two pages that face each other in a book or publication Other terms: crossover; reader's spread See also: breakacross 2 Moving the edges of a line image outward a little to overlap a color Other term: fatty See also; bleed; choke; registration; trapping step tablet See gray scale step wedge See halftone step scale substrate The material on which printed images or coatings are applied (e g , cloth; film; foil; paper; etc )
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