Drive read offset question

[Tig]

If my drive read offset is +48 in dBpoweramp and my drive cannot read into the lead-in or lead-out, do I have it correct that only the last 48 samples of the last track on each audio CD will be missing/nulled?

In otherwords, does a +48 offset in dBpoweramp mean that my drive actually starts reading 48 samples earlier than it should at the beginning of the first track on an audio CD (and so needs to be corrected to start reading 48 samples later) and therefore stops reading 48 samples earlier than it should at the end of an audio CD? Or is it the other way around? A negative offset would be the reverse right?

Thanks for any help with this question.

[Spoon]

Correct