BS is from the edge of the rim lip to the flange of the wheel that contacts the axle. Offset is measured in either plus or beg and is taken from the middle of the rim width, so a zero offset on a 10" rim will be 5 1/2". That is because typically a rim has a 1/2" of lip past the inside edge of the rim were the tire sits. So, a 10" rim with a plus 25mm offset will have a bs of 6.5"