The matching principle is an accrual accounting principle which states that when revenue is recorded an expense related to the revenue must also be recorded in the same period.

Depreciation and Amortization are examples of this. When a company purchases assets these assets are recorded as assets and the expenses is spread out through the life of the asset and expensed. For example, a company buys computers with a five year life. The items are recorded as assets and the expense are recorded by pieces throughout the life of the asset via depreciation. Because an asset will produce revenue in the future in order expense must also must match this revenue.

Provide an example you can think of where this applies

Please dont copy from a web site it can be something you have done or something.