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Goodwill and Intangible Assets | 12 Months Ended
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Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets | GOODWILL AND INTANGIBLE ASSETS Changes in the carrying amount of goodwill are as follows:
| Software and Services |  | Merchant Services |  | Other |  | Total
Balance at September 30, 2021 (net of accumulated impairment losses of $11,458, $0 and $0, respectively) | $ | 173,157 |  |  | $ | 119,086 |  |  | $ | — |  |  | $ | 292,243 |
Goodwill attributable to preliminary purchase price adjustments and acquisition activity during the year ended September 30, 2022 | 61,396 |  |  | — |  |  | — |  |  | 61,396 |
Balance at September 30, 2022 | 234,553 |  |  | 119,086 |  |  | — |  |  | 353,639 |
Goodwill attributable to preliminary purchase price adjustments and acquisition activity during the year ended September 30, 2023 | 53,060 |  |  | 2,864 |  |  | — |  |  | 55,924 |
Balance at September 30, 2023 | $ | 287,613 |  |  | $ | 121,950 |  |  | $ | — |  |  | $ | 409,563 |
Intangible assets consisted of the following as of September 30, 2023:
| Cost |  | Accumulated Amortization |  | Carrying Value |  | Amortization Life and Method
Finite-lived intangible assets: |  |  |  |  |  |  |
Customer relationships | $ | 310,501 |  |  | $ | (98,182) |  |  | $ | 212,319 |  |  | 9 to 25 years – accelerated or straight-line
Non-compete agreements | 1,300 |  |  | (1,059) |  |  | 241 |  |  | 3 to 6 years – straight-line
Website and brand development costs | 44 |  |  | (37) |  |  | 7 |  |  | 3 to 4 years – straight-line
Trade names | 6,531 |  |  | (3,690) |  |  | 2,841 |  |  | 3 to 7 years – straight-line
Residual buyouts | 14,220 |  |  | (3,111) |  |  | 11,109 |  |  | 8 years – straight-line
Referral and exclusivity agreements | 609 |  |  | (217) |  |  | 392 |  |  | 5 years – straight-line
Total finite-lived intangible assets | 333,205 |  |  | (106,296) |  |  | 226,909 |  |  |
Indefinite-lived intangible assets: |  |  |  |  |  |  |
Trademarks | 43 |  |  | — |  |  | 43 |  |  |
Total identifiable intangible assets | $ | 333,248 |  |  | $ | (106,296) |  |  | $ | 226,952 |  |  |
Intangible assets consisted of the following as of September 30, 2022:
| Cost |  | Accumulated Amortization |  | Carrying Value |  | Amortization Life and Method
Finite-lived intangible assets: |  |  |  |  |  |  |
Customer relationships | $ | 268,301 |  |  | $ | (80,681) |  |  | $ | 187,620 |  |  | 10 to 25 years – accelerated or straight-line
Non-compete agreements | 1,190 |  |  | (705) |  |  | 485 |  |  | 3 to 6 years – straight-line
Website development costs | 268 |  |  | (159) |  |  | 109 |  |  | 3 to 4 years – straight-line
Trade names | 7,771 |  |  | (4,203) |  |  | 3,568 |  |  | 3 to 7 years – straight-line
Residual buyouts | 6,169 |  |  | (2,141) |  |  | 4,028 |  |  | 8 years – straight-line
Referral and exclusivity agreements | 800 |  |  | (733) |  |  | 67 |  |  | 5 years – straight-line
Total finite-lived intangible assets | 284,499 |  |  | (88,622) |  |  | 195,877 |  |  |
Indefinite-lived intangible assets: |  |  |  |  |  |  |
Trademarks | 42 |  |  | — |  |  | 42 |  |  |
Total identifiable intangible assets | $ | 284,541 |  |  | $ | (88,622) |  |  | $ | 195,919 |  |  |
Amortization expense for intangible assets amounted to $20,539, $17,892 and $15,830 during the years ended September 30, 2023, 2022 and 2021, respectively. Based on gross carrying amounts at September 30, 2023, 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:
2024 | $ | 20,506 |
2025 | 20,215 |
2026 | 19,743 |
2027 | 19,123 |
2028 | 18,540 |
Thereafter | 128,782 |
| $ | 226,909 |

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 350 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//350/tableOfContent + Details
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