Usually means: Deducting debts against mutual obligations.
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We found 25 dictionaries that define the word set-off:

General (12 matching dictionaries)
  1. set-off: Oxford Learner's Dictionaries
  2. set-off, set-off: Collins English Dictionary
  3. set-off: Wordnik
  4. set-off: Wiktionary
  5. Set-off, set-off: Dictionary.com
  6. Set-off: Wikipedia, the Free Encyclopedia
  7. Set-off: Online Plain Text English Dictionary
  8. set-off: Webster's Revised Unabridged, 1913 Edition
  9. Set-off: AllWords.com Multi-Lingual Dictionary
  10. set-off: Webster's 1828 Dictionary
  11. set-off: Free Dictionary
  12. set-off: Dictionary/thesaurus

Art (3 matching dictionaries)
  1. English-Chinese Dictionary of Graphic Communications (Big 5) (No longer online)
  2. Glossary of Stamp Collecting Terms (No longer online)
  3. ODLIS: Online Dictionary of Library and Information Science (No longer online)

Business (7 matching dictionaries)
  1. Duhaime's Canadian law dictionary (No longer online)
  2. THE 'LECTRIC LAW LIBRARY'S REFERENCE ROOM (No longer online)
  3. Glossary of Legal Terms (No longer online)
  4. Bouvier's Law Dictionary 1856 Edition (No longer online)
  5. Set-off: Legal dictionary
  6. Set-off: Financial dictionary
  7. Accounting, Business Studies and Economics Dictionary (No longer online)

Computing (1 matching dictionary)
  1. Set-off: Encyclopedia

Medicine (1 matching dictionary)
  1. online medical dictionary (No longer online)

Tech (1 matching dictionary)
  1. Book Binding (No longer online)

Definitions from Wiktionary (set-off)

noun:  That which is set off against another thing; an offset.
noun:  (dated) That which is used to improve the appearance of anything; a decoration; an ornament.
noun:  (law) A counterclaim; a cross debt or demand; a distinct claim filed or set up by the defendant against the plaintiff's demand.
noun:  (finance) The situation where a bank or similar organisation repays itself money owed by an accountholder out of his or her account.
noun:  (printing) An offset.

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