Ga. Code § 23-2-76 : EQUITY — GROUNDS FOR EQUITABLE RELIEF — ACCOUNTING OF CONTRIBUTION; APPORTIONMENT; SETOFF —2-76 - Equitable setoff TEXT PDF Regarding a setoff, equity generally follows the law; but, if there is an intervening equity not reached by the law or if the setoff is of an equitable nature, equity shall take jurisdiction to enforce the setoff. OCGA § 23-2-76