These consolidated appeals concerned a set-off against a judgment following a bench trial. The Court of Appeals of Georgia held that the trial court appeared to have misunderstood or departed from a stipulation and that its order did not identify the basis on which the set-off was awarded. Because the appellate court could not determine whether the set-off was legal or equitable, or how the amount had been calculated, it reversed in part, vacated in part, and remanded. The trial court was directed to clarify the basis for the set-off and the calculation supporting it.