Corporate Card hierarchy is the name given to the structure or operational framework of your Corporate Card Account. Hierarchy is an American Express term that is used to ​describe how American Express incorporates multiple Card Accounts into a single account for billing and reporting purposes in its accounts receivable system.

Account Structure

Your Account hierarchy is set up relative to your Company's internal structure and Management Information (MI) reporting needs. There are several ways you can set up your ​Corporate Card Account hierarchy, which can be discussed with your Client Manager. The hierarchy may represent a simple or a complex Account structure.

Hierarchy Structure

There are three hierarchy categories in the Corporate Expense Management programme allowing up to six levels of hierarchy:

• Master Control Account Number (MCA) - this is your Company's own unique identifier, the parent Account under which all subsidiary accounts in your market are referenced to
• ​Intermediate Control Account Number (ICA) - this added level would be included for divisional MI reporting needs
• ​Basic Control Account Number (BCA) - each individual Corporate Card sits within the Basic Control Account number. This is the Account number that will appear on your statement and should ​be used as a payment reference

Hierarchy is an American Express term that is used to describe how American Express incorporates multiple Card Accounts into a single Account for billing and reporting purposes​ in its Accounts receivable system.