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1. It is marked from the end of the play. This is because the basic spot on a running play is the end of the run, if the run ends beyond the neutral zone.
2. Any disqualifications are enforced, whether the penalty attached to the disqualification is accepted, declined, or offset.
3. Accepted offensive holding nullifies the play if the succeeding spot is behind the line to gain. If there is a hold on a touchdown ~20 yards away from the line of scrimmage, (the down is 2nd and 5, for instance) the touchdown is taken off the board, but since the spot of the foul was beyond the line to gain when the foul was committed, the ball would be taken back to a spot 10 yards from the spot of the foul, and the succeeding spot following enforcement is beyond the line to gain, the offense gets the 1st down, and the running back would receive credit for any yardage up to the succeeding spot.
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