# xample #6 The company received a bill for December’s utilities on January 5. The bill was for $235. Although the bill was received in January, the utilities were used in December to generate revenue in December. The matching principle tells us that we must record the utilities expense in December. This is from accoutinginfocus.com, is this right? I just asked a question here and one answer said we should not include this at 12/31, I am confused right now, which one is correct? Question xample #6 The company received a bill for December’s utilities on January 5. The bill was for$235.

Although the bill was received in January, the utilities were used in December to generate revenue in December. The matching principle tells us that we must record the utilities expense in December.

This is from accoutinginfocus.com, is this right? I just asked a question here and one answer said we should not include this at 12/31, I am confused right now, which one is correct?