Flash Programming Offset Address

What is the offset address for .sof file and .elf file during FLASH Programming..?

Document (AN-458-2.2 Page 17 ) says about .elf offset address that is 0x00240000 or 0x00440000.

what is the offset address for .sof.....?

*Attached is my .spf and .elf offset address (with these address not able to Boot board-Cyclone 1C20 Dev Kit)

.sof File Size : 425KB

.elf File Size: 523KB

Flash Size : 8MB

Regards

kaushal