The implication of the above recommendations is that in order to spread the bearing width from original T (width of walI) to B (footing width), the minimum depth required would workout as follows:
In the case of brick walls, the offset should not be greater than 5 cm; the corresponding height of each step would work out to be 10 cm. As a thumb rule, the width B’ of the bottom brick course should not be less than twice the width of the wall. In the case of stone masonry, the offsets may vary from 7 ½ cm to 10 cm(max.) corresponding to a mim. height of masonry course equal to 15 cm and 20 cm respectively.