Hi Stas,
The biggest differences are who pays the bank and how the system handles when the user marks a corporate card charge as personal.
With IBCP the system directs the company to pay the bank directly, but only for the business related charges the user puts on their expense reports. If the user marks a charge as personal, they are responsible for paying the bank for that amount. If the user does not add a charge to an expense report the system will not prompt the company to pay it and therefore the user would be responsible for paying that amount.
With CBCP, most customers choose to pay the bill in full every month. They use the expense reports submitted by their users to reconcile against that payment. The big thing here is if the users marks a charge as personal they will owe the company that amount since it has already been paid. It is up to you to figure out how to get that money from them.
In both cases you can consider a feature called offsets. When offsets are used the system will autocratically deduct the personal amount from the out of pocket amount on that same expense report. This feature works as advertised, but if the personal amount is greater then the out of pocket amount, the user owes the difference, and it can be quite confusing for them. I personally do not recommend offsets to avoid unnecessary confusion. If the user marks charges as personal, that is the exact amount they owe.
Also, in the CBCP model there is an option to let the user keep the amount they owe the company and the system will deduct it from the out of pocket amount on their next expense report.
Let me know if you need anymore information.
Grant Chase - Senior Product Learning Specialist - SAP Learning
