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English definition of “set sth (off) against sth”

set sth (off) against sth

phrasal verb with set
 
 
/set/ verb (setting, set, set)
ACCOUNTING to use or record one thing, especially the cost of something, in order to reduce or remove the effect of another: Costs of new equipment or machinery, such as a computer, can also be set against tax. The rules do not allow surpluses over book value in other parts of the business to be set off against reductions elsewhere.
(Definition of set sth (off) against sth phrasal verb, verb from the Cambridge Business English Dictionary © Cambridge University Press)
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