0 to consider something in relation to another thing and compare their different qualities or effects: --
You have to set the advantages of the plan against the disadvantages.
1 to use or record one thing, especially the cost of something, in order to reduce or remove the effect of another: --
The cost of business travel and entertainment can be set against tax.
We can complete it step by step however long the road is and it can't be completed however short the road is if you don't even mark your footprint.
We kunnen het stap voor stap voltooien, hoe lang de weg ook is en het kan niet worden voltooid, hoe kort de weg ook is, als je niet eens je voetafdruk markeert.