This command is used set temporary work offset values. The temporary work offsets are used in combination to the main work offsets G54 to G59.
G92 followed by axis values.
X, Y, Z, A, B Value - specifies the axis you wish to move following the distance to move. The distance value will be the current machine units in use.
N10 G92 X10 Y20
The above program adds 10 to X axis offset and 20 to Y axis.