ET is measured from the center of the wheel to the mounting surface, the depth of the holes around the mounting surface don't matter. The hole can be deep or shallow, but ET / offset is only measured from the flat surface that mounts right up to the hub.




Heck, those holes could be hollow and go all the way through the face of the wheel, wouldn't change ET.

 

Thank you for being patient and the explanation. Helped me understand this concept much better!
Now that it's clear that the offset is the same both in the front and the rear, I was wondering if that does change the fact that one hole being deeper than the other prevents you from putting a wheel on.
In other words, because one wheel is deeper, I can't put it on a wheel hub, because the wheel will be "sticking" out.

 

Did anybody have a similar experience? Or was everybody just able to put on a rear wheel in the front without problems?

Thank you

 

Unscrew this bolt. Rear wheel will fit front hub.