set-off(law) A counterclaim; a cross debt or demand; a distinct claim filed or set up by the defendant against the plaintiff's demand. Usage notes: In the legal sense, set-off differs from recoupment: 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. WK Alexander Demidov)
