Definicija: In double-entry accounting, the account used to balance a transaction so that debits equal credits.

Definicija: An account that is used to reduce the gross cost of an asset to then arrive at the net cost.

Definicija: An account that is used to reduce a liability to arrive at its carrying value.

Definicija: In allocations, an entry used to balance the account, dimension, or other field information for the allocation destination. Offset entries typically clear or reduce the source amounts.

Definicija: An accounting entry that balances a debit with a credit or a credit with a debit.