ABS offset closet flange for re-centring a toilet when the rough-in doesn't land where the bowl needs to sit — the body shifts the flange face up to about 1½" laterally from the drain, recovering an install that would otherwise mean tearing up the floor to move the pipe. The hub solvent-welds to the ABS stack, and the 360° rotating bolt ring lets you square the closet bolts to the wall after the flange is set. It's a LESSO America ABS DWV fitting conforming to ASTM D2661 and CSA B181.1 with NSF/ANSI 14 and cUPC listings — the marks an inspector checks on a residential or light-commercial rough-in across the GTA. The wax or rubber seal and closet bolts are sold separately. DWV service only; test hydrostatically, never with compressed air or gas.