offsetting vs set-off

offsetting

noun

  • An amount offset 

  • The act of offsetting 

set-off

noun

  • An offset. 

  • That which is set off against another thing; an offset. 

  • A counterclaim; a cross debt or demand; a distinct claim filed or set up by the defendant against the plaintiff's demand. 

How often have the words offsetting and set-off occurred in a corpus of books? (source: Google Ngram Viewer )