In printing, depressing consists in “reserving” an area to prevent two colors from superimposing (e.g. white text cut out of a flat color). Overprinting, on the other hand, prints one color on top of another, sometimes creating unexpected blends. These settings are defined in the prepress files.
Use case: A yellow design placed on a flat black surface was superimposed, which darkened the color. The correction in depression made it possible to restore a pure yellow color.