摘要：This Article explores the current status of the law of setoff in this country. It first briefly examines the history of setoff, details where and when it arises, and explains its importance. The Article then illustrates the different ways in which states have approached some of the complex issues presented by setoff and determines which approaches appear best. Finally, presuming the need for increased uniformity, the Article proposes a draft Uniform Setoff Act and an "Official Comment" thereto.
