What type of accounts are specifically designed to offset related accounts?

In financial accounting, contra accounts are specifically designed to offset related accounts. These accounts have balances that are contrary to the balance of the associated account. For example, accumulated depreciation is a contra asset account that offsets the asset account, reducing its net book value. This relationship allows for a clearer picture of the financial status of an entity by presenting the net values rather than just the gross values.

When reviewing the other terms, system accounts typically refer to accounts that are used internally for reporting or processing transactions but do not serve the specific purpose of offsetting another account. Rollup accounts are used for summarizing data, often aggregating multiple line items into a single total, while GL accounts refer to general ledger accounts that record all transactions and balances but do not inherently have the offsetting characteristic of contra accounts. Therefore, the focus on the contrasting nature of contra accounts makes this the correct answer.