Set-Off

/ˈsɛt.ɒf/

Definitions

  1. (n.) A legal assertion of a debtor’s right to reduce the amount owed by applying a counterclaim against the creditor.
    The defendant claimed a set-off to reduce the damages owed to the plaintiff.
  2. (v.) To apply a debtor's claim against a creditor's claim thereby reducing the amount payable.
    The company set-off its outstanding balance with the amount due from the supplier.

Forms

  • set-offs
  • sets off
  • setting off

Commentary

Set-off is distinct from recoupment in that it often arises from mutual debts between parties, while recoupment is typically linked to the same transaction; drafting should specify the nature of claims involved.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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Amicus Docs | Set-Off Definition