Gerber OMEGA CP Reference Manual page 503

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Depth is the distance between the shape and its layer, measured along the angle. The value of
the depth can be larger than the shape height, but is traditionally equal to the thickness of the
letter stroke of the original.
Angle determines the position of the layer based on the lower left corner of the shape. Positive
angles create a layer above the selected design, and negative angles create a layer below the
selected design.
An angle between 0 and +180 degrees creates a layer above the design, moving from right to left
as the angle increases. The following example uses a +45 degree angle.
An angle between 0 and –180 degrees creates a layer below the design, moving from right to left
as the angle increases. The following example uses a – 45 degree angle.