dats not the offset.
offset got only 3 kinds. Positive (+), Negative (-) and Neutral.
they are measured in mm.
taking neutral as a guide, imagine u chopped the rim into half rite
across the diameter. a neutral offset means that the center hub
sits at the same dist from the inner rim face (e side always facing
inside) and the outer rim face (the side u can c from
outside).
now, if the center hub shifts towards the outer rim, u'll get
positive offset. the more u go, the more positive ur offset. the
more it shifts towards the inner rim from the neutral position, the
more negative ur offset. eg, +40 means the rim center hub is 40 mm
closer to the outer face of ur rims from the neutral position, -30
means the center hub is 30 mm closer to the inner face from the
neutral position (giving u the deep "dish" look).
each rim manufacturer will manufacture a number of same rims with
diff offsets because each car comes with different dist between the
fender and lugs. offset will determine if ur rims protrude outside
of ur car width (too much negative offset), hide into ur car (too
positive), or stay nicely where its supposed to be; almost in line
with the fenders (dats the rim with the correct offset for ur
car).