This paper aims at introducing the concept of time-dependent polarization tensors (TDPTs) for the wave equation associated to a diametrically small acoustic inclusion, with constitutive parameters different from those of the background and size smaller than the operating wavelength. Firstly, the solution to the Helmholtz equation is considered, and a rigorous systematic derivation of a complete asymptotic expansion of the scattered field due to the presence of the inclusion is presented. Then, by applying the Fourier transform, the corresponding time-domain expansion is readily obtained after truncating the high frequencies. The new concept of TDPTs is shown to be promising for performing imaging. Numerical simulations are driven, showing that the TDPTs reconstructed from noisy measurements allow to image fine shape details of the inclusion.

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