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This document is a question and answer booklet for the Electrician's Theory Examination, providing candidates with guidelines, instructions, and a series of questions related to electrical theory
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Offset is stamped on a wheel as an ET value, which refers to the German phrase “Einpress Tiefe.” ET indicates the distance between the mounting surface and the geometric centre of the wheel (the symmetry axle), usually expressed in millimetres.
17” is the diameter and 8.5” is the width of the rim. ET38 refers to the offset of the wheel. ET is a German abbreviation for Einpresstiefe, which means offset. This number can tell us the rim is 38 millimetres from the centreline.
What do wheel offset numbers mean? Offset is expressed as an ET number, (ie is ET38) and the 'ET' is a shortened version of the German word 'Einpresstiefe' which means 'insertion depth. ' The number is the distance in millimetres between the centre line and the mounting surface.
Rim inner surface In practice, the ET-value is the number in millimetres that the centre line of the wheel deviates from the mounting surface (on the wheel hub). As a rule of thumb: the higher the ET, the more a wheel is positioned inwards; the lower the ET, the more a wheel protrudes outwards.
What do wheel offset numbers mean? Offset is expressed as an ET number, (ie is ET38) and the 'ET' is a shortened version of the German word 'Einpresstiefe' which means 'insertion depth. ' The number is the distance in millimetres between the centre line and the mounting surface.
ET comes from the German phrase for offset, “Einpress Tiefe wiki.” You often see it expressed as ET followed by a number, like ET35, which indicates a positive offset of 35mm. How do you measure offset? You measure offset from the wheel's centerline when viewed straight on.

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ET37 is a tax form used in certain jurisdictions for reporting specific tax-related information, often associated with employer and employee contributions.
Employers who are required to report income, deductions, and withholdings for their employees, as well as entities that meet specific criteria defined by the tax authorities, must file ET37.
To fill out ET37, one must provide accurate information in designated fields, including employer identification, employee details, income figures, and any relevant deductions, ensuring compliance with local tax regulations.
The purpose of ET37 is to collect data for tax assessment and to ensure that both employers and employees are reporting accurate income and tax withholdings.
Information that must be reported on ET37 includes employer and employee identification details, total income paid, amounts withheld for taxes, and any applicable deductions or credits.
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