I found this useful info on Discount Tire's website and thought it may help some one understand wheel offset.
The offset of a wheel is what locates the tire and wheel assembly in relation to the suspension. More specifically, it is the measured distance between the hub mounting surface and the center line of the rim. Below is an explanation of the various types of offsets which are pictured in the above graphic. Positive Offset
A positive offset occurs when the hub mounting surface is on the street side (the side you see) of the center line of the rim. Most factory rims will have this type of offset.
When the hub mounting surface is centered within the rim, it is known as a zero offset.
If the hub mounting surface is on the brake side of the center line of the rim, it is considered a negative offset or "deep dish".