Cards & Spend Management

Earn 5× the revenue per customer — by launching the cards your employees, customers, workforce, and platform participants want to use.

How it works

Theorem issues physical and virtual Visa or Mastercard cards under your program. Configure MCC controls, per-transaction limits, single-use card numbers locked to exact amounts and merchants.

Capture interchange revenue on every swipe — up to 1.75%. Cards auto-fund from sub-accounts; transactions stream to your ledger in real time. Charge program fees, monthly card fees, or revenue-share the interchange.

Active fintech surfaces
Live
Employee expense cardslive
1,247 cards · 1.5% interchange
Customer prepaid cardslive
28,400 cards · loyalty program
Procurement virtual cardslive
8,420 cards · PO-locked
Contractor debit cardslive
846 cards · wallet-funded
Marketplace seller cardslive
312 sellers · payout cards
Reward / gift cardsreview
$840K issued YTD · single-use

Value


US B2B card spend
$1T
Interchange
1.75%
Cashback yield
1.5%
Auto-categorize
99%

Three pillars

Spend with total control.

Corporate cards that enforce policy at the point of purchase — not after the fact.

1

Virtual & Physical Cards

Issue unlimited virtual cards instantly for online purchases, subscriptions, and vendor payments. Physical cards ship in days with the same real-time controls, limits, and policy enforcement.

2

Real-Time Spend Controls

Set granular policies by merchant category, amount, geography, and time window. Controls are enforced at the point of authorization — not after the fact — preventing out-of-policy spend before it happens.

3

Automated Expense Coding

Every transaction is automatically categorized, coded to the correct GL account and cost center, and matched with receipts. Month-end expense reconciliation becomes a non-event.

Agents in action

Cards as infrastructure.

Agents that handle the full card lifecycle — from issuance to reconciliation — with complete auditability.

Live orchestration

Agents coordinate every transaction

A single card swipe triggers policy enforcement, receipt matching, and GL coding agents that work in parallel and resolve autonomously.

[14:22:07] AUTHORIZE Card ending 4821 — $2,340 at AWS · Cardholder: J. Chen
Policy AgentEnforcement
0.2s
Receipt AgentMatching
0.6s
Coding AgentGL Sync
0.9s
3 agents
3 actions
0.9s total
$2,340 authorized
Continuous learning

Smarter controls over time

Every transaction, policy exception, and coding correction feeds back into the model. Your spend controls get more precise with every card swipe.

1
Capture

Encode your spend policies, approval workflows, and GL mapping rules into structured training data.

2
Specialize

Train models on your vendor patterns, category mappings, and cost center structures for maximum accuracy.

3
Deploy

Enforce policies at point of purchase with real-time authorization, receipt capture, and expense coding.

4
Compound

Higher match rates and fewer exceptions with each cycle as models learn your spending patterns.

Modernize your card program.

See how Theorem gives finance teams real-time control over every dollar spent.