Cards & Spend Management

Corporate cards with real-time controls, automated receipt matching, and granular spend policies that enforce compliance at the point of purchase.

How it works

Theorem issues virtual and physical cards with real-time spend controls. Every transaction is checked against granular policies — merchant category, amount limits, budget allocation — before authorization.

Receipts are captured and matched automatically. Expense coding syncs to your GL in real time with full categorization, cost center assignment, and audit trail.

6 agents active
Live
Card IssuerProvisioning
99%
Policy AgentEnforcement
98%
Receipt AgentMatching
97%
Coding AgentGL Sync
99%
Limit AgentControls
98%
Analytics AgentReporting
96%

Performance


Card issuance
Instant
Controls
Live
Auto-match
97%
Policy compliance
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

Your always-on spend team.

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.