equalization vs set-off

equalization

noun
  • The act of equalizing, or state of being equalized. 

  • Repayment to an investor in a unit trust or OEIC of an increase in the unit price to cover the seller’s entitlement to income received from the underlying investments but not yet distributed to unit holders, repaid as part of the first distribution of income to that investor. 

  • Maneuvers to balance the pressure in the middle ear with the outside pressure by letting air enter along the Eustachian tubes. 

set-off

noun
  • 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. 

  • An offset. 

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