# Matching principle

> Matching principle — Recognizing an expense in the same period as the revenue it helped produce.

Source: https://lopifi.com/glossary/matching-principle
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is matching principle?** In accounting, matching principle means recognizing an expense in the same period as the revenue it helped produce.

## Words this system refuses for it

- matching alone (that is reconciliation)

- **Category:** Foundations
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** expense, revenue, period