Commerce. a process of reorganizing a corporate structure whereby the capital stock of a division or subsidiary of a corporation or of a newly affiliated company is transferred to the stockholders of the parent corporation without an exchange of any part of the stock of the latter. Compare split-off(def. 3), split-up(def. 3).
2.
any product that is an adaption, outgrowth, or development of another similar product: The paperback is a spin-off from the large hardcover encyclopedia.
3.
a secondary or incidental product or effect derived from technological development in a somewhat unrelated area.