set-off is a Noun
[1] That which is set off against another thing; an offset. I do not contemplate such a heroine as a set-off to the many sins imputed to me as committed against woman. D. Jerrold.
[2] That which is used to improve the appearance of anything; a decoration; an ornament.
[3] A counterclaim; a cross debt or demand; a distinct claim filed or set up by the defendant against the plaintiff`s demand.
[4] Same as Offset, n., 4.
[5] See Offset, 7.
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