Customer offset account is configured in Smart disputes to process Provisional Credit at claim level from the front office channel. This account is also used in Reg E scenarios where Acquirers determine that Cardholder is liable but would like to give a 5-day notice to Cardholder before debiting them. During this 5-day period, the debit is marked on the Customer Offset account. After the 5-day period is completed, cardholders will be debited, and the Customer offset will be credited.