A countervailing duty is imposed for the purpose of offsetting a subsidy. The offsetting account is other comprehensive income. However, immigration has been offsetting the effects of a declining birthrate. Offsetting this expense can take years. Suppose a firm has offsetting cash flows with two different counterparties on a given day. The move was aimed at offsetting Kansai Airport's debt burden. In March 2008, JPMorgan acquired the UK-based carbon offsetting company ClimateCare. This is most commonly done by entering into an offsetting position in the market. The Scheme sets standards for best practice in offsetting. The Romans favoured pseudoperipteral buildings with a portico offsetting the cella to the rear. Terrapass, sponsored the other half of the offsetting for the conference. Offsetting this is their very long lifespan.