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Goodwill and Intangible Assets (Tables)

3 Months Ended

Dec. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Changes in Carrying Amount of Goodwill

Changes in the carrying amount of goodwill are as follows:

			Merchant Services						Proprietary Software and Payments						Other						Total
Balance at September 30, 2021			$	119,086					$	173,157					$	—					$	292,243
Goodwill attributable to preliminary purchase price adjustments and acquisitions during the three months ended December 31,2021			—						57,354						—						57,354
Balance at December 31, 2021			$	119,086					$	230,511					$	—					$	349,597

Schedule of Finite-Lived Intangible Assets

Intangible assets consisted of the following as of December 31, 2021:

			Cost						Accumulated Amortization						Carrying Value						Amortization Life and Method
Finite-lived intangible assets:
Merchant relationships			$	265,911					$	(69,212)					$	196,699					9 to 25 years – accelerated or straight-line
Non-compete agreements			1,478						(624)						854						3 to 6 years – straight-line
Website and brand development costs			218						(116)						102						3 to 4 years – straight-line
Trade names			7,820						(3,066)						4,754						3 to 7 years – straight-line
Residual buyouts			6,718						(1,617)						5,101						8 years – straight-line
Referral and exclusivity agreements			800						(613)						187						5 years – straight-line
Total finite-lived intangible assets			282,945						(75,248)						207,697
Indefinite-lived intangible assets:
Trademarks			42						—						42
Total identifiable intangible assets			$	282,987					$	(75,248)					$	207,739

Schedule of Indefinite-Lived Intangible Assets

Intangible assets consisted of the following as of December 31, 2021:

			Cost						Accumulated Amortization						Carrying Value						Amortization Life and Method
Finite-lived intangible assets:
Merchant relationships			$	265,911					$	(69,212)					$	196,699					9 to 25 years – accelerated or straight-line
Non-compete agreements			1,478						(624)						854						3 to 6 years – straight-line
Website and brand development costs			218						(116)						102						3 to 4 years – straight-line
Trade names			7,820						(3,066)						4,754						3 to 7 years – straight-line
Residual buyouts			6,718						(1,617)						5,101						8 years – straight-line
Referral and exclusivity agreements			800						(613)						187						5 years – straight-line
Total finite-lived intangible assets			282,945						(75,248)						207,697
Indefinite-lived intangible assets:
Trademarks			42						—						42
Total identifiable intangible assets			$	282,987					$	(75,248)					$	207,739

Schedule of Future Amortization Expense of Finite-lived Intangible Assets

Based on net carrying amounts at December 31, 2021, the Company's estimate of future amortization expense for intangible assets are presented in the table below for fiscal years ending September 30:

2022 (nine months remaining)			$	13,712
2023			17,517
2024			16,534
2025			16,250
2026			15,855
Thereafter			127,829
			$	207,697

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

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-Topic 350
-SubTopic 20
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-SubTopic 30
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