transcription, транскрипция: [ ˈset-ˌȯf ]
noun
Date: 1621
1. : something that is set off against another thing:
a. : decoration , ornament
b. : compensation , counterbalance
2. : the reduction or discharge of a debt or claim by setting against it a distinct claim in favor of the debtor or party who is the object of the first claim (as in a lawsuit) ; also : the offsetting claim itself
3. : offset 7a