быть в полной мере компенсированным(If any households did restrain their spending, this effect was fully offset by others who reacted positively to lower interest rates – especially for ... Alexander Demidov)
сводиться на нет(Из книги психолога Пола Долана: There is also evidence, again using reports of life satisfaction and mental health, that the gains from increases in income can be completely offset if your expectations about gains in income rise faster than does income itself. Андрей Уманец)
быть зачтенным в счёт уменьшения(claim has been accepted as valid by HMRC, the claim can be offset against the debt of the defaulting taxable person without the taxable person's permission Alexander Demidov)