| Subject | English | Icelandic |
| comp., MS | commission offset | mótlykill þóknunar (An interim method of recording commission until payment for the sale is actually collected and paid to the salesperson) |
| comp., MS | offset account | mótlykill (In double-entry accounting, the account used to balance a transaction so that debits equal credits) |
| comp., MS | offset entry | mótfærsla (In allocations, an entry used to balance the account, dimension, or other field information for the allocation destination. Offset entries typically clear or reduce the source amounts) |
| comp., MS | offset transaction | mótfærsla (An accounting entry that balances a debit with a credit or a credit with a debit) |