XML 81 R69.htm IDEA: XBRL DOCUMENT
v3.20.2

Taxation - Additional Information (Details) - USD ($) |  | 3 Months Ended | 6 Months Ended
--- | --- | --- | ---
Jul. 11, 2019 | Jun. 30, 2020 | Jun. 30, 2020
Taxation [Line Items] |  |  |
Effective tax rate |  | 19.10% | 18.00%
Income tax benefit |  | $ 3,896,626 | $ 5,012,218
Combined federal and state statutory effective tax rate |  | 24.00% | 24.00%
Change to valuation allowance |  |  | $ 0
Deferred tax assets, net |  | $ 25,766,581 | 25,766,581
Additional deferred tax asset (DTA) and offsetting deferred tax liability (DTL) amount |  |  | $ 8,300,000
Percentage of valuation allowance recognized |  | 100.00% | 100.00%
Uncertain tax positions |  | $ 0 | $ 0
Percentage of tax benefits payable under Tax Receivable Agreement | 100.00% |  |
Liability related to projected obligations under Tax Receivable Agreement |  | $ 107,600,000 | $ 107,600,000
Corsair |  |  |
Taxation [Line Items] |  |  |
Post-merger repay units acquired |  | 5,200,000 | 5,200,000

X
- Definition Additional deferred tax asset and offsetting deferred tax liability. + References No definition available. + Details
Name: | rpay_AdditionalDeferredTaxAssetAndOffsettingDeferredTaxLiabilityAmount
Namespace Prefix: | rpay_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Business combination post merger repay units acquired. + References No definition available. + Details
Name: | rpay_BusinessCombinationPostMergerRepayUnitsAcquired
Namespace Prefix: | rpay_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Effective income tax rate reconciliation at federal and state statutory income tax rate. + References No definition available. + Details
Name: | rpay_EffectiveIncomeTaxRateReconciliationAtFederalAndStateStatutoryIncomeTaxRate
Namespace Prefix: | rpay_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of tax benefits payable under tax receivable agreement. + References No definition available. + Details
Name: | rpay_PercentageOfTaxBenefitsPayableUnderTaxReceivableAgreement
Namespace Prefix: | rpay_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of valuation allowance recognized. + References No definition available. + Details
Name: | rpay_PercentageOfValuationAllowanceRecognized
Namespace Prefix: | rpay_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Tax receivable agreement liability. + References No definition available. + Details
Name: | rpay_TaxReceivableAgreementLiability
Namespace Prefix: | rpay_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Taxation. + References No definition available. + Details
Name: | rpay_TaxationLineItems
Namespace Prefix: | rpay_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=120406818&loc=d3e31931-109318 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=120406818&loc=d3e31917-109318 + Details
Name: | us-gaap_DeferredIncomeTaxAssetsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateContinuingOperations
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.7) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32672-109319 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120385591&loc=d3e38679-109324 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(9)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount recognized for uncertainty in income taxes classified as current. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_LiabilityForUncertainTaxPositionsCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=rpay_CorsairCapitalLimitedLiabilityCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |