Dynamcis AX performs lots of ledger posting using offset accounts. These are some of definitions i have for offset account.
One that reduces the gross amount of another account to derive a net balance. Accumulated depreciation, which is a contra account to fixed assets to obtain book value, is an example of an offset account. Discount on note payable, which is a reduction of notes payable to derive the carrying value, is another example.
OFFSET ACCOUNT is an account that is setup for elimination of a long or short position by making an opposite transaction.