Never installed an offset one.

Need to move a toilet away from the wall 1.5-2"" to meet the 12" spec from
finished wall. Waste is 3" PVC to basement. Best I can think of is to use
an offset flange which will give me what I need.

Question is in cutting the hole in the subfloor. Subfloor has been replaced
with new. With std closet flange it's just a matter if locating proper
place and cut round hole to meet 3" soil pipe. Because of the offset it
seems the hole has to be cut oblong so it can be inserted then sit flush
(no pun intended). Is my figuring on track?