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Intangible Assets | 12 Months Ended
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Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract] |
Intangible Assets | Intangible Assets The Company recorded $2.4 million of software program/platform intangible assets during the year ended September 30, 2021 related to the acquisition of Chasing Returns Limited, as further discussed in Note 21. In addition, the Company recorded $0.5 million of new business licenses related to Global Payments within the year. The Company recorded $3.1 million, $1.0 million, $1.7 million, and $9.8 million of customer base intangible assets during the year ended September 30, 2020 related to the acquisitions of UOB Bullion and Futures Limited, IFCM Commodities GmbH, Quest Capital, and Gain, respectively, as further discussed in Note 21. The Company recorded $22.2 million and $1.5 million of software program/platform intangible assets during the year ended September 30, 2020 related to the acquisitions of Gain and GIROXX, respectively, as further discussed in Note 21. The Company recorded $3.7 million of trade/domain name intangible assets during the year ended September 30, 2020 related to the acquisition of Gain as further discussed in Note 21. The Company recorded $0.4 million of indefinite lived business license intangible assets during the year ended September 30, 2020 related to the acquisition of GIROXX as further discussed in Note 21. The gross and net carrying values of intangible assets as of the balance sheet dates, by major intangible asset class are as follows (in millions):
| September 30, 2021 |  | September 30, 2020 |
| Gross Amount |  | Accumulated Amortization |  | Net Amount |  | Gross Amount |  | Accumulated Amortization |  | Net Amount |
Intangible assets subject to amortization: |  |  |  |  |  |  |  |  |  |  |  |
Trade/domain names | $ | 3.7 |  |  | $ | (0.9) |  |  | $ | 2.8 |  |  | $ | 3.7 |  |  | $ | (0.2) |  |  | $ | 3.5 |  |
Software programs/platforms | 31.4 |  |  | (13.3) |  |  | 18.1 |  |  | 29.0 |  |  | (4.9) |  |  | 24.1 |  |
Customer base | 37.7 |  |  | (21.7) |  |  | 16.0 |  |  | 38.2 |  |  | (16.3) |  |  | 21.9 |  |
Total intangible assets subject to amortization | 72.8 |  |  | (35.9) |  |  | 36.9 |  |  | 70.9 |  |  | (21.4) |  |  | 49.5 |  |
Intangible assets not subject to amortization |  |  |  |  |  |  |  |  |  |  |  |
Website domains | 2.1 |  |  | — |  |  | 2.1 |  |  | 2.1 |  |  | — |  |  | 2.1 |  |
Business licenses | 3.7 |  |  | — |  |  | 3.7 |  |  | 3.2 |  |  | — |  |  | 3.2 |  |
Total intangible assets not subject to amortization | 5.8 |  |  | — |  |  | 5.8 |  |  | 5.3 |  |  | — |  |  | 5.3 |  |
Total intangible assets | $ | 78.6 |  |  | $ | (35.9) |  |  | $ | 42.7 |  |  | $ | 76.2 |  |  | $ | (21.4) |  |  | $ | 54.8 |  |
Amortization expense related to intangible assets was $15.1 million, $5.8 million, and $2.8 million for the years ended September 30, 2021, 2020, and 2019, respectively. As of September 30, 2021, estimated future amortization expense was as follows:
(in millions) |
Fiscal 2022 | $ | 14.4 |
Fiscal 2023 | 12.7 |
Fiscal 2024 | 5.2 |
Fiscal 2025 | 1.9 |
Fiscal 2026 and thereafter | 2.7 |
| $ | 36.9 |

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- Definition The entire disclosure for all or part of the information related to intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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