Under what circumstances can the estimated liabilities be offset? take for example

If a lawsuit is filed, Company A will sue your company for patent infringement. Your lawyer tells you that if you don't win the lawsuit, the chances of losing it are very high. You have to pay Company A 5 million.

But you bought this patent from company B, and you have an agreement with company B, so the patent will not be infringed. If there is any infringement, Company B will make compensation.

Moreover, Company B understands this patent infringement lawsuit and promises to pay 5 million yuan.

This time can be offset.