2. 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.
Set-off differs from recoupment, as 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. Offset is sometimes improperly used
for the legal term set- off. See Recoupment.