XML 40 R30.htm IDEA: XBRL DOCUMENT
v3.22.4

GOODWILL AND INTANGIBLE ASSETS (Tables) | 3 Months Ended
--- | ---
Dec. 31, 2022
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 |  | Software and Services |  | Other |  | Total
Balance at September 30, 2022 | $ | 119,086 |  |  | $ | 234,553 |  |  | $ | — |  |  | $ | 353,639 |
Goodwill attributable to preliminary purchase price adjustments and acquisitions during the three months ended December 31, 2022 | 2,844 |  |  | 42,315 |  |  | — |  |  | 45,159 |
Balance at December 31, 2022 | $ | 121,930 |  |  | $ | 276,868 |  |  | $ | — |  |  | $ | 398,798 |
Schedule of Finite-Lived Intangible Assets | Intangible assets consisted of the following as of December 31, 2022:
| Cost |  | Accumulated Amortization |  | Carrying Value |  | Amortization Life and Method
Finite-lived intangible assets: |  |  |  |  |  |  |
Merchant relationships | $ | 303,581 |  |  | $ | (85,003) |  |  | $ | 218,578 |  |  | 9 to 25 years – accelerated or straight-line
Non-compete agreements | 1,390 |  |  | (816) |  |  | 574 |  |  | 3 to 6 years – straight-line
Website and brand development costs | 267 |  |  | (177) |  |  | 90 |  |  | 3 to 4 years – straight-line
Trade names | 8,371 |  |  | (4,578) |  |  | 3,793 |  |  | 3 to 7 years – straight-line
Residual buyouts | 6,445 |  |  | (2,334) |  |  | 4,111 |  |  | 8 years – straight-line
Referral and exclusivity agreements | 800 |  |  | (773) |  |  | 27 |  |  | 5 years – straight-line
Total finite-lived intangible assets | 320,854 |  |  | (93,681) |  |  | 227,173 |  |  |
Indefinite-lived intangible assets: |  |  |  |  |  |  |
Trademarks | 44 |  |  | — |  |  | 44 |  |  |
Total identifiable intangible assets | $ | 320,898 |  |  | $ | (93,681) |  |  | $ | 227,217 |  |  |
Schedule of Indefinite-Lived Intangible Assets | Intangible assets consisted of the following as of December 31, 2022:
| Cost |  | Accumulated Amortization |  | Carrying Value |  | Amortization Life and Method
Finite-lived intangible assets: |  |  |  |  |  |  |
Merchant relationships | $ | 303,581 |  |  | $ | (85,003) |  |  | $ | 218,578 |  |  | 9 to 25 years – accelerated or straight-line
Non-compete agreements | 1,390 |  |  | (816) |  |  | 574 |  |  | 3 to 6 years – straight-line
Website and brand development costs | 267 |  |  | (177) |  |  | 90 |  |  | 3 to 4 years – straight-line
Trade names | 8,371 |  |  | (4,578) |  |  | 3,793 |  |  | 3 to 7 years – straight-line
Residual buyouts | 6,445 |  |  | (2,334) |  |  | 4,111 |  |  | 8 years – straight-line
Referral and exclusivity agreements | 800 |  |  | (773) |  |  | 27 |  |  | 5 years – straight-line
Total finite-lived intangible assets | 320,854 |  |  | (93,681) |  |  | 227,173 |  |  |
Indefinite-lived intangible assets: |  |  |  |  |  |  |
Trademarks | 44 |  |  | — |  |  | 44 |  |  |
Total identifiable intangible assets | $ | 320,898 |  |  | $ | (93,681) |  |  | $ | 227,217 |  |  |
Schedule of Future Amortization Expense of Finite-lived Intangible Assets | Based on net carrying amounts at December 31, 2022, the Company's estimate of future amortization expense for intangible assets are presented in the table below for fiscal years ending September 30:
2023 (nine months remaining) | $ | 14,884 |
2024 | 18,969 |
2025 | 18,677 |
2026 | 18,205 |
2027 | 17,585 |
Thereafter | 138,853 |
| $ | 227,173 |

X
- Definition Tabular disclosure of amortization expense of assets, excluding financial assets, that lack physical substance, having a limited useful life. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References 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 https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (g) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1A -URI https://asc.fasb.org/extlink&oid=121556970&loc=SL108378252-109267 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267 Reference 11: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 55 -Paragraph 24 -URI https://asc.fasb.org/extlink&oid=122137925&loc=d3e14258-109268 Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance and exist in perpetuity, by either major class or business segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -Subparagraph (b),(d) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16373-109275 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration