Defalcation

Webster's Dictionary of the English Language

·noun That which is lopped off, diminished, or abated.

II. Defalcation ·noun An abstraction of money, ·etc., by an officer or agent having it in trust; an Embezzlement.

III. Defalcation ·noun A lopping off; a diminution; abatement; deficit. Specifically: Reduction of a claim by deducting a counterclaim; set- off.