0 in a way that is not officially written down in a person's or company's financial records:
1 used to describe a payment that is not officially recorded, so that no tax is paid on it:
How much corporation tax is he going to get from off-the-books gardeners and window cleaners?
This measure is above and beyond the budget process and replaced what was regularly an off-the-books practice called the general fixed-asset account group.
North had also been deeply involved in shaping contra military and political strategy and in off-the-books schemes to pay for the supply flights and the munitions they carried.