It's been a while since I dealt with offset and backspacing. Can't remember the information and a bit confused now.
Backspace is the distance from the mounting surface to the back face, right?
And offset is distance between mounting surface to center, right?
I used the stock '99 16x7 rim as an example and drew up some quick diagrams. One diagram uses offset while the other uses backspace to define the mounting surface. The two diagrams don't match.
Must be doing something wrong...
It almost looks like offset is distance from center to mounting surface while backspace is distance from rear rim to face of wheel (outside of mounting surface).