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GOODWILL AND INTANGIBLE ASSETS | 3 Months Ended
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Dec. 31, 2022
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 |  | 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 |
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 |  |  |
Amortization expense for intangible assets amounted to $5,059 and $4,178 during the three months ended December 31, 2022, and 2021 respectively. 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 |

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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 https://asc.fasb.org/topic&trid=2144416 + Details
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