A number of companies are trying to migrate large monolithic software systems to Service Oriented Architectures. A common approach to do this is to first identify and describe desired services (i.e., create a model), and then to locate portions of code within the existing system that implement the described services. In this paper we describe a detailed case study we undertook to match a model to an open-source business application. We describe the systematic methodology we used, the results of the exercise, as well as several observations that throw light on the nature of this problem. We also suggest and validate heuristics that are likely to be useful in partially automating the process of matching service descriptions to implementations.