Expected assist (xA) value for a pass is a value of expected goals (xG) or the shot that this pass led to.
In order to qualify for this, the pass should be a 'shot assist' (see the definition in our glossary).
Besides regular passes, crosses, corners servings, throw ins and passes from free kicks that are followed by shots can also have xA value. Suffered fouls that result in penalties or direct free kicks are not included (as goals scored from these events are not qualified as assisted).
If a pass is made and a player is offside, this is just un unsuccessful pass, so it cannot have an xA value, even if a player scores after this. Same logic is applied to VAR-cancelled goals, no actions after a VAR-found foul or offside are recorded.