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Goodwill and Intangible Assets | 12 Months Ended
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Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets | GOODWILL AND INTANGIBLE ASSETS Changes in the carrying amount of goodwill are as follows:
| Merchant Services |  | Proprietary Software and Payments |  | Other |  | Total
Balance at September 30, 2017 (net of accumulated impairment losses of $11,458, $0 and $0, respectively) | $ | 49,173 |  |  | $ | 9,344 |  |  | $ | — |  |  | $ | 58,517 |
Goodwill attributable to acquisition activity during the year ended September 30, 2018 | 20,493 |  |  | 4,944 |  |  | — |  |  | 25,437 |
Balance at September 30, 2018 | 69,666 |  |  | 14,288 |  |  | — |  |  | 83,954 |
Goodwill attributable to acquisition activity during the year ended September 30, 2019 | 38,806 |  |  | 45,524 |  |  | — |  |  | 84,330 |
Balance at September 30, 2019 | $ | 108,472 |  |  | $ | 59,812 |  |  | $ | — |  |  | $ | 168,284 |
Intangible assets consisted of the following as of September 30, 2019:
| Cost |  | Accumulated Amortization |  | Carrying Value |  | Amortization Life and Method
Finite-lived intangible assets: |  |  |  |  |  |  |
Merchant relationships | $ | 142,671 |  |  | $ | (43,579) |  |  | $ | 99,092 |  |  | 12 to 20 years – accelerated or straight-line
Non-compete agreements | 1,770 |  |  | (619) |  |  | 1,151 |  |  | 2 to 5 years – straight-line
Website development costs | 77 |  |  | (22) |  |  | 55 |  |  | 3 years – straight-line
Trade names | 4,292 |  |  | (1,307) |  |  | 2,985 |  |  | 3 to 7 years – straight-line
Residual buyouts | 5,346 |  |  | (1,882) |  |  | 3,464 |  |  | 2 to 8 years – straight-line
Referral and exclusivity agreements | 900 |  |  | (264) |  |  | 636 |  |  | 5 to 10 years – straight-line
Total finite-lived intangible assets | 155,056 |  |  | (47,673) |  |  | 107,383 |  |  |
Indefinite-lived intangible assets: |  |  |  |  |  |  |
Trademarks | 36 |  |  | — |  |  | 36 |  |  |
Total identifiable intangible assets | $ | 155,092 |  |  | $ | (47,673) |  |  | $ | 107,419 |  |  |
Intangible assets consisted of the following as of September 30, 2018:
| Cost |  | Accumulated Amortization |  | Carrying Value |  | Amortization Life and Method
Finite-lived intangible assets: |  |  |  |  |  |  |
Merchant relationships | $ | 94,791 |  |  | $ | (34,086) |  |  | $ | 60,705 |  |  | 15 years – accelerated or straight-line
Non-compete agreements | 1,890 |  |  | (561) |  |  | 1,329 |  |  | 2 to 5 years – straight-line
Website development costs | 18 |  |  | (14) |  |  | 4 |  |  | 3 years – straight-line
Trade names | 3,717 |  |  | (1,850) |  |  | 1,867 |  |  | 2 to 5 years – straight-line
Residual buyouts | 2,043 |  |  | (773) |  |  | 1,270 |  |  | 2 years – straight-line
Referral and exclusivity agreements | 915 |  |  | (99) |  |  | 816 |  |  | 1 to 10 years – straight-line
Total finite-lived intangible assets | 103,374 |  |  | (37,383) |  |  | 65,991 |  |  |
Indefinite-lived intangible assets: |  |  |  |  |  |  |
Trademarks | 32 |  |  | — |  |  | 32 |  |  |
Total identifiable intangible assets | 103,406 |  |  | (37,383) |  |  | 66,023 |  |  |
Amortization expense for intangible assets amounted to $12,394, $9,341 and $7,669 during the years ended September 30, 2019, 2018 and 2017, respectively. Based on gross carrying amounts at September 30, 2019, the Company's estimate of future amortization expense for intangible assets are presented in this table as follows for each fiscal year ending September 30:
2020 | $ | 12,098 |
2021 | 10,546 |
2022 | 9,401 |
2023 | 8,355 |
2024 | 7,766 |
Thereafter | 59,217 |
| $ | 107,383 |

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- Definition The entire disclosure for goodwill and 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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