Matching It is the balance of money due to a firm for goods or services delivered or used but not yet paid for by customers A formal instrument showing the amount to be received Short term receivables are considered as Bad Debt Expense is sometimes called Matching It is the balance of money due to a firm for goods or services delivered or used but not yet paid for by customers A formal instrument showing the amount to be received Short term receivables are considered as Bad Debt Expense is sometimes called