Paymentech Inc. has enhanced its Internet reporting system for commercial cards.

The service has added on-line expense reporting and electronic statement and payment features. According to the company, these features simplify travel and entertainment reporting and payment for business cardholders.

Paymentech, a subsidiary of Bank One Corp., issues MasterCard and Visa commercial cards through its Salt Lake City-based First USA Financial Services unit.

The Internet service, PaymentNet, lets companies and their employees view and pay commercial card expenses on-line.

The company also announced the implementation of a MasterCard corporate travel and entertainment card program for Gap Inc.

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