I could offset you could offset he could offset we could offset you could offset they could offset
V-ing form
I could be offsetting you could be offsetting he could be offsetting we could be offsetting you could be offsetting they could be offsetting
Perfect
I could have offsetted you could have offsetted he could have offsetted we could have offsetted you could have offsetted they could have offsetted
V-ing perfect
I could have been offsetting you could have been offsetting he could have been offsetting we could have been offsetting you could have been offsetting they could have been offsetting
Negation
Simple form
I couldn't offset you couldn't offset he couldn't offset we couldn't offset you couldn't offset they couldn't offset
V-ing form
I couldn't be offsetting you couldn't be offsetting he couldn't be offsetting we couldn't be offsetting you couldn't be offsetting they couldn't be offsetting
Perfect
I couldn't have offsetted you couldn't have offsetted he couldn't have offsetted we couldn't have offsetted you couldn't have offsetted they couldn't have offsetted
V-ing perfect
I couldn't have been offsetting you couldn't have been offsetting he couldn't have been offsetting we couldn't have been offsetting you couldn't have been offsetting they couldn't have been offsetting
Interrogative form
Simple form
could I offset? could you offset? could he offset? could we offset? could you offset? could they offset?
V-ing form
could I be offsetting? could you be offsetting? could he be offsetting? could we be offsetting? could you be offsetting? could they be offsetting?
Perfect
could I have offsetted? could you have offsetted? could he have offsetted? could we have offsetted? could you have offsetted? could they have offsetted?
V-ing perfect
could I have been offsetting? could you have been offsetting? could he have been offsetting? could we have been offsetting? could you have been offsetting? could they have been offsetting?
Interro-negative form
Simple form
couldn't I offset? couldn't you offset? couldn't he offset? couldn't we offset? couldn't you offset? couldn't they offset?
V-ing form
couldn't I be offsetting? couldn't you be offsetting? couldn't he be offsetting? couldn't we be offsetting? couldn't you be offsetting? couldn't they be offsetting?
Perfect
couldn't I have offsetted? couldn't you have offsetted? couldn't he have offsetted? couldn't we have offsetted? couldn't you have offsetted? couldn't they have offsetted?
V-ing perfect
couldn't I have been offsetting? couldn't you have been offsetting? couldn't he have been offsetting? couldn't we have been offsetting? couldn't you have been offsetting? couldn't they have been offsetting?