<SEC-DOCUMENT>0001213900-20-021150.txt : 20200810
<SEC-HEADER>0001213900-20-021150.hdr.sgml : 20200810
<ACCEPTANCE-DATETIME>20200810160131
ACCESSION NUMBER:		0001213900-20-021150
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		72
CONFORMED PERIOD OF REPORT:	20200630
FILED AS OF DATE:		20200810
DATE AS OF CHANGE:		20200810

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FlexShopper, Inc.
		CENTRAL INDEX KEY:			0001397047
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359]
		IRS NUMBER:				205456087
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-37945
		FILM NUMBER:		201089240

	BUSINESS ADDRESS:	
		STREET 1:		901 YAMATO ROAD
		STREET 2:		SUITE 260
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431
		BUSINESS PHONE:		(561) 367-1504

	MAIL ADDRESS:	
		STREET 1:		901 YAMATO ROAD
		STREET 2:		SUITE 260
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Anchor Funding Services, Inc.
		DATE OF NAME CHANGE:	20070419
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>f10q0620_flexshopperinc.htm
<DESCRIPTION>QUARTERLY REPORT
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM 10-Q</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#9746; QUARTERLY REPORT PURSUANT TO
SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">For the quarterly period ended&nbsp;June&nbsp;30,
2020</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#9744; TRANSITION REPORT PURSUANT TO
SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">For the transition period from _______ to
_______</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Commission file number: 001-37945</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FlexShopper, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in
its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Delaware</FONT></TD>
    <TD STYLE="width: 1%; padding-bottom: 1.5pt; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">20-5456087</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or Other Jurisdiction of</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Incorporation or Organization)</P></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">901 Yamato Road, Suite 260, Boca Raton, Florida</FONT></TD>
    <TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">33431</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(855) 353-9289</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Registrant&rsquo;s Telephone Number, Including Area Code)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Securities registered pursuant to Section
12(b) of the Act:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 34%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Title of each class</FONT></TD>
    <TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Trading symbol(s)</FONT></TD>
    <TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Name of each exchange on which registered</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Common Stock, par value $0.0001 per share</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">FPAY</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">The Nasdaq Stock Market LLC</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant:
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding
12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days.&nbsp;&nbsp;Yes&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT>&nbsp;&nbsp;&nbsp;No&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (&sect;232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).&nbsp;&nbsp;Yes&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT>&nbsp;&nbsp;&nbsp;No&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth
company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;small reporting
company&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="width: 40%"><FONT STYLE="font-size: 10pt">Large accelerated filer&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD>
    <TD STYLE="width: 53%"><FONT STYLE="font-size: 10pt">Non-accelerated filer&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Accelerated filer&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Smaller reporting company&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Emerging growth company&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate
by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
accounting standards provided pursuant to Section 13(a) of the Exchange Act.&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
is a shell company (as defined in Rule 12b-2 of the Exchange Act).&nbsp;&nbsp;Yes&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT>&nbsp;&nbsp;&nbsp;No&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of August 10, 2020, the issuer had a total of 21,359,445 shares
of common stock outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>CAUTIONARY STATEMENT ABOUT FORWARD-LOOKING
STATEMENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain information set forth in this report
may contain forward-looking statements within the meaning of Section 21E of the Securities Exchange Act of 1934, as amended, which
are intended to be covered by the &ldquo;safe harbor&rdquo; created by that section. Forward-looking statements, which are based
on certain assumptions and describe our future plans, strategies and expectations, can generally be identified by the use of forward-looking
terms such as &ldquo;believe,&rdquo; &ldquo;expect,&rdquo; &ldquo;may,&rdquo; &ldquo;will,&rdquo; &ldquo;should,&rdquo; &ldquo;could,&rdquo;
&ldquo;would,&rdquo; &ldquo;seek,&rdquo; &ldquo;intend,&rdquo; &ldquo;plan,&rdquo; &ldquo;goal,&rdquo; &ldquo;project,&rdquo; &ldquo;estimate,&rdquo;
&ldquo;anticipate&rdquo; &ldquo;strategy,&rdquo; &ldquo;future,&rdquo; &ldquo;likely&rdquo; or other comparable terms and references
to future periods. All statements other than statements of historical facts included in this report regarding our strategies, prospects,
financial condition, operations, costs, plans and objectives are forward-looking statements. Examples of forward-looking statements
include, among others, statements we make regarding the expansion of our lease-to-own program, expectations concerning our partnerships
with retail partners, investments in, and the success of, our underwriting technology and risk analytics platform, our ability
to collect payments due from customers, expected future operating results, and expectations concerning our business strategy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Forward-looking statements are neither
historical facts nor assurances of future performance. Instead, they are based only on our current beliefs, expectations and assumptions
regarding the future of our business, future plans and strategies, projections, anticipated events and trends, the economy and
other future conditions. Because forward-looking statements relate to the future, they are subject to inherent uncertainties, risks
and changes in circumstances that are difficult to predict and many of which are outside of our control. Our actual results and
financial condition may differ materially from those indicated in the forward-looking statements. Therefore, you should not rely
on any of these forward-looking statements. Important factors that could cause our actual results and financial condition to differ
materially from those indicated in the forward-looking statements include, among others, the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our limited operating history, limited cash and history of losses;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to obtain adequate financing to fund our business operations in the future;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the failure to successfully manage and grow our FlexShopper.com e-commerce platform;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to maintain compliance with financial covenants under our Credit Agreement;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our dependence on the success of our third-party retail partners and our continued relationships with them;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our compliance with various federal, state and local laws and regulations, including those related to consumer protection;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the failure to protect the integrity and security of customer and employee information;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the business and
    financial impact of the COVID-19 pandemic; and</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the other risks and uncertainties described in the &ldquo;Risk Factors&rdquo; and &ldquo;Management&rsquo;s Discussion and Analysis of Financial Condition and Results of Operations&rdquo; sections of our Annual Report on Form 10-K for the year ended December 31, 2019.</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any forward-looking statement made by us
in this report is based only on information currently available to us and speaks only as of the date on which it is made. We undertake
no obligation to publicly update any forward-looking statement, whether written or oral, that may be made from time to time, whether
as a result of new information, future developments or otherwise, except as may be required under federal securities law. We anticipate
that subsequent events and developments will cause our views to change. You should read this report completely and with the understanding
that our actual future results may be materially different from what we expect. Our forward-looking statements do not reflect the
potential impact of any future acquisitions, mergers, dispositions, joint ventures or investments we may undertake. We qualify
all of our forward-looking statements by these cautionary statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TABLE OF CONTENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Page<BR>
 No.</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD COLSPAN="2" STYLE="text-align: left"><A HREF="#a_001">Cautionary Statement About Forward-Looking Statements</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">i</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: left"><A HREF="#a_002">PART I - FINANCIAL INFORMATION</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 7%; text-align: left"><A HREF="#a_003">Item 1.</A></TD>
    <TD STYLE="width: 83%; text-align: left"><A HREF="#a_003">Financial Statements</A></TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%; text-align: center">1</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><A HREF="#a_004">Item 2.</A></TD>
    <TD STYLE="text-align: left"><A HREF="#a_004">Management&rsquo;s Discussion and Analysis of Financial Condition and Results of Operations</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">18</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><A HREF="#a_005">Item 3.</A></TD>
    <TD STYLE="text-align: left"><A HREF="#a_005">Quantitative and Qualitative Disclosures About Market Risk</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">26</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><A HREF="#a_006">Item 4.</A></TD>
    <TD STYLE="text-align: left"><A HREF="#a_006">Controls and Procedures</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">26</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: left"><A HREF="#a_007">PART II - OTHER INFORMATION</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><A HREF="#a_008">Item 1.</A></TD>
    <TD STYLE="text-align: left"><A HREF="#a_008">Legal Proceedings</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">27</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><A HREF="#a_009">Item 1A.</A></TD>
    <TD STYLE="text-align: left"><A HREF="#a_009">Risk Factors</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">27</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><A HREF="#a_010">Item 2.</A></TD>
    <TD STYLE="text-align: left"><A HREF="#a_010">Unregistered Sales of Equity Securities and Use of Proceeds</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">27</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><A HREF="#a_011">Item 3.</A></TD>
    <TD STYLE="text-align: left"><A HREF="#a_011">Defaults Upon Senior Securities</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">28</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><A HREF="#a_012">Item 4.</A></TD>
    <TD STYLE="text-align: left"><A HREF="#a_012">Mine Safety Disclosures</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">28</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><A HREF="#a_013">Item 5.</A></TD>
    <TD STYLE="text-align: left"><A HREF="#a_013">Other Information</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">28</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><A HREF="#a_014">Item 6.</A></TD>
    <TD><A HREF="#a_014">Exhibits</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">29</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="2"><A HREF="#a_015">Signatures</A></TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">30</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Page; Sequence: 3; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->ii<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><A NAME="a_002"></A>PART I. FINANCIAL INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><A NAME="a_003"></A>Item 1. Financial Statements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FLEXSHOPPER, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CONSOLIDATED BALANCE SHEETS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">June&nbsp;30,</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">December&nbsp;31,</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">(unaudited)</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">ASSETS</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>CURRENT ASSETS:</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%; text-indent: -9pt; padding-left: 9pt">Cash</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">9,851,009</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">6,868,472</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Accounts receivable, net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,969,997</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8,272,332</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Prepaid expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">591,276</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">672,242</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Lease merchandise, net</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">26,081,242</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">31,063,104</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Total current assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">44,493,524</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">46,876,150</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">PROPERTY AND EQUIPMENT, net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,489,986</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,260,407</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">OTHER ASSETS, net</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">73,854</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">78,335</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">50,057,364</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">52,214,892</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: center">LIABILITIES AND STOCKHOLDERS&rsquo; EQUITY</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">CURRENT LIABILITIES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Accounts payable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">3,079,283</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">4,567,889</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Accrued payroll and related taxes</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">513,098</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">513,267</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Loan payable under credit agreement to beneficial shareholder, net of $36,838 at 2020 of unamortized issuance costs</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8,541,037</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Promissory notes to related parties, net of $16,552 at 2020 and $5,333 at 2019 of unamortized issuance costs, including accrued interest</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,793,918</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,067,740</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Promissory note</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">845,047</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Accrued expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,210,665</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,372,901</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Lease liability - current portion</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">151,146</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">27,726</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Total current liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">19,134,194</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,549,523</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Loan payable under credit agreement to beneficial shareholder, net of $73,676 at 2020 and $281,138 at 2019 of unamortized issuance costs and current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">17,082,075</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">28,904,738</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Promissory notes to related parties, net of $24,828 at 2019 of unamortized issuance costs and current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,725,172</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Promissory note</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,072,042</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Accrued payroll and related taxes less current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">85,091</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Lease liabilities less current portion</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,028,852</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,067,184</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Total liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">39,402,254</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">42,246,617</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">STOCKHOLDERS&rsquo; EQUITY</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Series 1 Convertible Preferred Stock, $0.001 par value - authorized 250,000 shares, issued and outstanding 170,332 shares at 2020 and 171,191 shares at 2019 at $5.00 stated value</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">851,660</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">855,955</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Series 2 Convertible Preferred Stock, $0.001 par value - authorized 25,000 shares, issued and outstanding 21,952 shares at $1,000 stated value</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">21,952,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">21,952,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Common stock, $0.0001 par value- authorized 40,000,000 shares,
issued and outstanding 21,356,112 shares at 2020 and 17,783,960 shares at 2019</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,136</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,779</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Additional paid in capital</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">36,214,871</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">35,313,721</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Accumulated deficit</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(48,365,557</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(48,155,180</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Total stockholders&rsquo; equity</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">10,665,110</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">9,968,275</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">50,057,364</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">52,214,892</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">The accompanying notes are an integral part
of these consolidated statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FLEXSHOPPER, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CONSOLIDATED STATEMENTS OF OPERATIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(unaudited)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the three months ended <BR> June 30,</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">For the six months ended <BR> June 30,</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold">Revenues:</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 52%; text-align: left">Lease revenues and fees, net</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">22,900,280</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">19,901,156</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">46,597,985</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">41,685,935</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Lease merchandise sold</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,629,850</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">763,184</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,774,892</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,709,802</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Total revenues</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">24,530,130</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">20,664,340</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">49,372,877</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">43,395,737</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left">Costs and expenses:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -10pt; padding-left: 10pt">Cost of lease revenues, consisting of depreciation and impairment of lease merchandise</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15,898,255</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">14,260,308</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">32,095,204</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">29,538,247</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Cost of lease merchandise sold</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,291,090</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">498,838</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,921,871</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,063,845</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Marketing</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">938,049</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">314,229</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,969,194</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,162,775</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Salaries and benefits</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,276,516</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,037,081</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,825,385</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,795,168</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Operating expenses</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">3,337,162</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,841,846</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">6,508,853</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">5,438,128</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Total costs and expenses</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">23,741,072</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">19,952,302</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">47,320,507</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">40,998,163</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left">Operating income</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">789,058</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">712,038</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,052,370</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,397,574</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Interest expense including amortization of debt issuance costs</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,051,120</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,021,984</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,262,747</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,203,977</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left">Net (loss)/ income</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(262,062</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(309,946</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(210,377</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">193,597</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Deemed dividend from exchange offer of warrants</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">713,212</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Dividends on Series 2 Convertible Preferred Shares</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">609,728</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">609,282</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,219,445</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,218,450</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 4pt">Net loss attributable to common shareholders</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(871,790</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(919,228</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(2,143,034</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(1,024,853</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left">Basic and diluted loss per common share:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 4pt">Basic and diluted</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(0.04</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(0.05</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(0.10</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(0.06</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>WEIGHTED AVERAGE COMMON SHARES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 4pt; padding-left: 10pt">Basic and diluted</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">21,351,914</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">17,666,193</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">20,627,674</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">17,658,562</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">The accompanying notes are an integral part
of these consolidated statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 5; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FLEXSHOPPER, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CONSOLIDATED STATEMENTS OF CHANGES IN
STOCKHOLDERS&rsquo; EQUITY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>For the six months ended June 30, 2020
and 2019</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(unaudited)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="6" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Series 1 <BR> Convertible <BR> Preferred Stock</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="6" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Series 2 <BR> Convertible <BR> Preferred Stock</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="6" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Common Stock</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 1.5pt; text-align: center"><B>Additional <BR> Paid in</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 1.5pt; text-align: center"><B>Accumulated</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: center"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Shares</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Amount</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Shares</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Amount</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Shares</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Amount</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Capital</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Deficit</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Total</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; width: 28%">Balance, January 1, 2020</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 5%; text-align: right">171,191</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 5%; text-align: right">855,955</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 5%; text-align: right">21,952</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 5%; text-align: right">21,952,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 5%; text-align: right">17,783,960</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 5%; text-align: right">1,779</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 5%; text-align: right">35,313,721</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 5%; text-align: right">(48,155,180</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 5%; text-align: right">9,968,275</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Provision for compensation expense related to stock options</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">171,815</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">171,815</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Issuance of warrants in connection with consulting agreement</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">43,999</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">43,999</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Exercise of warrants into common stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">105,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">131,240</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">131,250</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Exchange offer of warrants</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,462,683</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">346</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(346</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Net income</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">51,685</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">51,685</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in">Balance, March&nbsp;31, 2020</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">171,191</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">855,955</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">21,952</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">21,952,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">21,351,643</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,135</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">35,660,429</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(48,103,495</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">10,367,024</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Provision for compensation expense related to stock options</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">452,033</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">452,033</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Exercise of stock options into common stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,333</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,633</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,634</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Issuance of warrants in connection with consulting agreement</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">95,481</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">95,481</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Conversion of preferred stock to common stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(859</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(4,295</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,136</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,295</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Net loss</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(262,062</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(262,062</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 4pt">Balance, June&nbsp;30, 2020</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">170,332</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">851,660</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">21,952</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">21,952,000</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">21,356,112</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">2,136</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">36,214,871</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(48,365,557</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">10,655,110</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="6" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Series 1 <BR> Convertible <BR> Preferred Stock</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="6" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Series 2 <BR> Convertible <BR> Preferred Stock</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="6" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Common Stock</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><B>Additional <BR> Paid in</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><B>Accumulated</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Shares</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Amount</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Shares</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Amount</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Shares</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Amount</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Capital</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Deficit</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Total</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -10pt; padding-left: 10pt; width: 28%">Balance, January 1, 2019</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 5%; text-align: right">239,405</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 5%; text-align: right">1,197,025</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 5%; text-align: right">21,952</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 5%; text-align: right">21,952,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 5%; text-align: right">17,579,870</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 5%; text-align: right">1,758</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 5%; text-align: right">34,074,488</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 5%; text-align: right">(48,732,595</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 5%; text-align: right">8,492,676</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -10pt; padding-left: 10pt">Provision for compensation expense related to stock options</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">25,529</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">25,529</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -10pt; padding-left: 10pt">Refund of costs related to equity raise</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13,147</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13,147</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -10pt; padding-left: 10pt">Conversion of preferred stock to common stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(68,214</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(341,070</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">86,323</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">341,061</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -10pt; padding-left: 10pt">Issuance of warrants in connection with consulting agreement</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11,200</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11,200</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt">Net income</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">503,543</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">503,543</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -10pt; padding-left: 10pt">Balance, March&nbsp;31, 2019</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">171,191</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">855,955</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">21,952</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">21,952,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">17,666,193</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1,767</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">34,465,425</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(48,229,052</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">9,046,095</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -10pt; padding-left: 10pt">Provision for compensation expense related to stock options</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">303,243</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">303,243</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -10pt; padding-left: 10pt">Refund of costs related to equity raise</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -10pt; padding-left: 10pt">Issuance of warrants in connection with consulting agreement</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">32,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">32,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt">Net loss</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(309,946</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(309,946</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt">Balance, June&nbsp;30, 2019</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">171,191</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">855,955</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">21,952</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">21,952,000</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">17,666,193</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">1,767</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">34,810,668</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(48,538,998</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">9,081,392</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">The accompanying notes are an integral part
of these consolidated statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Page; Sequence: 6; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FLEXSHOPPER, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CONSOLIDATED STATEMENTS OF CASH FLOWS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>For the six months ended June 30, 2020
and 2019</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(unaudited)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>CASH FLOWS FROM OPERATING ACTIVITIES:</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%; text-align: left; text-indent: -9pt; padding-left: 9pt">Net (loss)/ income</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">(210,377</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">193,597</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Adjustments to reconcile net income/(loss) to net cash provided by operating &nbsp;activities:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Depreciation and impairment of lease merchandise</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">32,095,204</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">29,538,247</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Other depreciation and amortization</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,246,372</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,237,143</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Compensation expense related to issuance of stock options and warrants</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">763,328</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">371,972</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Provision for doubtful accounts</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15,564,198</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15,774,830</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Interest in kind added to promissory notes balance</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,989</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Changes&nbsp;in operating assets and liabilities:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 0.25in">Accounts receivable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(15,261,863</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(16,296,288</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 0.25in">Prepaid expenses and other</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">81,916</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(198,666</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 0.25in">Lease merchandise</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(27,113,342</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(21,598,717</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 0.25in">Security deposits</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,943</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(40,801</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 0.25in">Accounts payable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,488,607</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5,745,326</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 0.25in">Accrued payroll and related taxes</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">84,922</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(28,436</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">Accrued expenses</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">27,258</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(511,712</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Net cash provided by operating activities</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">5,794,941</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,695,843</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">CASH FLOWS FROM INVESTING ACTIVITIES</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Purchases of property and equipment, including capitalized software costs</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(1,399,360</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(1,105,122</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Net cash used in investing activities</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(1,399,360</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(1,105,122</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">CASH FLOWS FROM FINANCING ACTIVITIES</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Principal payment under finance lease obligation</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,175</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Refund of equity issuance related costs</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">23,147</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">Proceeds from exercise of warrants</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">131,250</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Proceeds from exercise of stock options</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,634</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Proceeds from promissory notes, net of fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,914,100</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,440,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Proceeds from loan payable under credit agreement</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,412,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,358,343</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Repayment of loan payable under credit agreement</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5,864,250</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(9,255,988</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Repayment of promissory note</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(500,000</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Repayment of instalment loan</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(5,603</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(5,604</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Net cash used in financing activities</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(1,413,044</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(4,940,102</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">INCREASE/ (DECREASE) IN CASH</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,982,537</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,349,381</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">CASH, beginning of period</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">6,868,472</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">6,141,210</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">CASH, end of period</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">9,851,009</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">2,791,829</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Supplemental cash flow information:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Interest paid</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,120,502</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1,936,218</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Deemed dividend from exchange offer of warrants</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">713,212</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Conversion of preferred stock to common stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">4,295</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">341,070</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;<B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">The accompanying notes are an integral part
of these consolidated statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 7; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FLEXSHOPPER, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Notes To Consolidated Financial Statements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>For the six months ended June 30, 2020
and 2019</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Unaudited)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>1. BASIS OF PRESENTATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The interim financial statements have been
prepared in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X and in conformity with accounting principles
generally accepted in the United States of America (&ldquo;GAAP&rdquo;) applicable to interim financial information. Accordingly,
the information presented in the interim financial statements does not include all information and disclosures necessary for a
fair presentation of FlexShopper, Inc.&rsquo;s financial position, results of operations and cash flows in conformity with GAAP
for annual financial statements. In the opinion of management, these financial statements reflect all adjustments consisting of
normal recurring accruals, necessary for a fair statement of our financial position, results of operations and cash flows for such
periods. The results of operations for any interim period are not necessarily indicative of the results for the full year. These
financial statements should be read in conjunction with the financial statements and notes thereto contained in FlexShopper, Inc.&rsquo;s
Annual Report on Form 10-K for the fiscal year ended December 31, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated balance sheet as of December
31, 2019 contained herein has been derived from audited financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>2. BUSINESS AND LIQUIDITY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FlexShopper, Inc. (&ldquo;FlexShopper&rdquo;
or the &ldquo;Company&rdquo;) is a corporation organized under the laws of the State of Delaware in 2006. The Company owns 100%
of FlexShopper, LLC, a North Carolina limited liability company, which in turns owns 100% of FlexShopper 1, LLC and FlexShopper
2, LLC. The Company is a holding corporation with no operations except for those conducted by FlexShopper, LLC. FlexShopper, LLC
provides through e-commerce sites durable goods to consumers, including customers of third-party retailers and e-tailers, on
a lease-to-own (&ldquo;LTO&rdquo;) basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To date, funds derived from the sale of FlexShopper&rsquo;s
common stock, warrants, Series 1 Convertible Preferred Stock and Series 2 Convertible Preferred Stock and the Company&rsquo;s ability
to borrow both funds collateralized by the lease portfolio and from promissory notes have provided the liquidity and capital resources
necessary to fund its operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Commitment Termination Date of the
Credit Agreement (see Note 7) is February 28, 2021 and, accordingly, the Company would then start to repay all borrowed amounts
under the facility through February 21, 2022.&nbsp; Additionally, $ 3,750,000 and $1,000,000 of Promissory Notes (see Note 6) are
due by June 30, 2021 and by April 30, 2021, respectively. The Company anticipates either renegotiating the terms of the Credit
Agreement and Promissory Notes with the existing lenders or entering into agreements to refinance the existing arrangements with
new lenders prior to the maturity of these agreements.&nbsp; While the Company has been successful in previously refinancing these
agreements and the holders of both the Credit Agreement and Promissory Notes are significant equity holders, it cannot provide
any assurance that such refinancing&rsquo;s will be available on terms favorable to the Company or available at all.&nbsp; The
inability to refinance the Credit Agreement and/or Promissory Notes could have a material impact to the Company&rsquo;s operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>3. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Principles of Consolidation -</B> The
accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries after elimination
of intercompany balances and transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Estimates -</B> The preparation of consolidated
financial statements in conformity with GAAP requires management to make estimates that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported
amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Revenue Recognition</B> - Merchandise
is leased to customers pursuant to lease purchase agreements which provide for weekly lease terms with non-refundable lease payments.
Generally, the customer has the right to acquire title either through a 90-day same as cash option, an early purchase option, or
through payments of all required lease payments, generally 52 weeks, for ownership. On any current lease, customers have the option
to cancel the agreement in accordance with lease terms and return the merchandise. Accordingly, customer agreements are accounted
for as operating leases with lease revenues recognized in the month they are due on the accrual basis of accounting. Merchandise
sales revenue is recognized when the customer exercises the purchase option and pays the purchase price. Revenue for lease payments
received prior to their due date is deferred and recognized as revenue in the period to which the payments relate. Revenues from
leases and sales are reported net of sales taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 8; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Accounts Receivable and Allowance for
Doubtful Accounts -</B> FlexShopper seeks to collect amounts owed under its leases from each customer on a weekly or biweekly
basis by charging their bank accounts or credit cards. Accounts receivable are principally comprised of lease payments currently
owed to FlexShopper which are past due, as FlexShopper has been unable to successfully collect in the manner described above.
The allowance for doubtful accounts is based upon revenues and historical experience of balances charged off as a percentage of
revenues. The accounts receivable balances consisted of the following as of June 30, 2020 and December 31, 2019:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June 30,<BR> 2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&nbsp;31,<BR> 2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%; text-align: left">Accounts receivable</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">21,493,916</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">18,249,273</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Allowance for doubtful accounts</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(13,523,919</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(9,976,941</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 4pt">Accounts receivable, net</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">7,969,997</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">8,272,332</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The allowance is a significant percentage
of the balance because FlexShopper does not charge off any customer account until it has exhausted all collection efforts with
respect to each account, including attempts to repossess items. In addition, while collections are pursued, the same delinquent
customers continue to accrue weekly charges until they are charged off. Accounts receivable balances charged off against the allowance
were $6,584,965 and $12,017,220 for the three and six months ended June 30, 2020 respectively and $4,346,498 and $9,376,402 for
the three and six months ended June 30, 2019, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Six Months Ended <BR> June 30,<BR> 2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Year Ended <BR> December&nbsp;31,<BR> 2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%; text-align: left">Beginning balance</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">9,976,941</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">3,754,306</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Provision</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15,564,198</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">34,838,046</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Accounts written off</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(12,017,220</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(28,615,411</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 4pt">Ending balance</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">13,523,919</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">9,976,941</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FlexShopper classifies bad debt expense
incurred as a reduction of lease revenue and fees within the consolidated statement of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Lease Merchandise -</B> Until all payment
obligations for ownership are satisfied under the lease agreement, the Company maintains ownership of the lease merchandise. Lease
merchandise consists primarily of residential furniture, consumer electronics, computers, appliances and household accessories
and is recorded at cost net of accumulated depreciation. The Company depreciates leased merchandise using the straight-line method
over the applicable agreement period for a consumer to acquire ownership, generally twelve months with no salvage value. Upon transfer
of ownership of merchandise to customers resulting from satisfaction of their lease obligations, the related cost and accumulated
depreciation are eliminated from lease merchandise. For lease merchandise returned or anticipated to be returned either voluntarily
or through repossession, the Company provides an impairment reserve for the undepreciated balance of the merchandise net of any
estimated salvage value with a corresponding charge to cost of lease revenue. The cost, accumulated depreciation and impairment
reserve related to such merchandise are written off upon determination that no salvage value is obtainable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The net leased merchandise balances consisted
of the following as of June 30, 2020 and December 31, 2019:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June 30,<BR> 2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&nbsp;31,<BR> 2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%; text-align: left">Lease merchandise at cost</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">47,256,520</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">46,807,570</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Accumulated depreciation</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(18,762,330</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(13,518,181</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Impairment reserve</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(2,412,948</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(2,226,285</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 4pt">Lease merchandise, net</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">26,081,242</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">31,063,104</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">Lease merchandise at cost represents the
undepreciated cost of rental merchandise at the time of purchase.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 9; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Deferred Debt Issuance Costs -</B> Debt
issuance costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015, and subsequent amendments are offset
against the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining term of
the related debt, which approximates the effective interest method. Amortization, which is included in interest expense, was $84,416
and $170,624 for the three and six months ended June 30, 2020, respectively, and $50,431 and $105,271 for the three and six months
ended June 30, 2019, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Debt issuance costs of $60,000 incurred
in conjunction with the subordinated Promissory Notes entered into on January 25, 2019 and February 19, 2019 are offset against
the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining term of the related
debt, which approximates the effective interest method. Amortization, which is included in interest expense, was $5,471 and $13,609
for three and six months ended June 30, 2020 and $8,138 and $13,563 for the three and six months ended June 30, 2019, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Intangible Assets -</B> Intangible assets
consist of a patent on the Company&rsquo;s LTO payment method at check-out for third party e-commerce sites. Patents are stated
at cost less accumulated amortization. Patent costs are amortized by using the straight-line method over the legal life, or if
shorter, the useful life of the patent, which has been estimated to be 10 years.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Software Costs -&nbsp;</B>Costs related
to developing or obtaining internal-use software incurred during the preliminary project and post-implementation stages of an
internal use software project are expensed as incurred and certain costs incurred in the project&rsquo;s application development
stage are capitalized as property and equipment. The Company expenses costs related to the planning and operating stages of a
website. Costs associated with minor enhancements and maintenance for the website are included in expenses as incurred. Direct
costs incurred in the website&rsquo;s development stage are capitalized as property and equipment. Capitalized software costs
amounted to $598,097 and $1,198,358 for the three and six months ended June 30, 2020, respectively, and $513,645 and $1,060,689
for the three and six months ended June 30, 2019, respectively. Capitalized software amortization expense was $569,217 and $1,005,984
for the three and six months ended June 30, 2020, respectively, and $1,083,247 and $575,066 for the three and six months ended
June 30, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Operating Expenses -</B> Operating expenses
include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy, and other administrative
expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Marketing Costs -</B> Marketing costs,
primarily consisting of advertising, are charged to expense as incurred. Direct acquisition costs, primarily consisting of commissions
earned based on lease originations, are capitalized and amortized over the life of the lease.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Per Share Data -</B> Per share data
is computed by use of the two-class method as a result of outstanding Series 1 Convertible Preferred Stock, which participates
in dividends with the common stock and accordingly has participation rights in undistributed earnings as if all such earnings had
been distributed during the period (see Note 8). Under such method income available to common shareholders is computed by deducting
both dividends declared or, if not declared, accumulated on Series 2 Convertible Preferred Stock from income from continuing operations
and from net income. Loss attributable to common shareholders is computed by increasing loss from continuing operations and net
loss by such dividends. Where the Company has undistributed net income available to common shareholders, basic earnings per common
share is computed based on the total of any dividends paid or declared per common share plus undistributed income per common share
determined by dividing net income available to common shareholders reduced by any dividends paid or declared on common and participating
Series 1 Convertible Preferred Stock by the total of the weighted average number of common shares outstanding plus the weighted
average number of common shares issuable upon conversion of outstanding participating Series 1 Convertible Preferred Stock during
the period. Where the Company has a net loss, basic per share data (including income from continuing operations) is computed based
solely on the weighted average number of common shares outstanding during the period. As the participating Series 1 Convertible
Preferred Stock has no contractual obligation to share in the losses of the Company, common shares issuable upon conversion of
such preferred stock are not included in such computations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Diluted earnings per share is based on
the more dilutive of the if-converted method (which assumes conversion of the participating Series 1 Convertible Preferred Stock
as of the beginning of the period) or the two-class method (which assumes that the participating Series 1 Convertible Preferred
Stock is not converted) plus the potential impact of dilutive non-participating Series 2 Convertible Preferred Stock, options and
warrants. The dilutive effect of stock options and warrants is computed using the treasury stock method, which assumes the repurchase
of common shares at the average market price during the period. Under the treasury stock method, options and warrants will have
a dilutive effect when the average price of common stock during the period exceeds the exercise price of options or warrants. When
there is a loss from continuing operations, potential common shares are not included in the computation of diluted loss per share,
since they have an anti-dilutive effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 10; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In computing diluted loss per share for
the six months ended June 30, 2020 and the six months ended June 30, 2019, no effect has been given to the issuance of common stock
upon conversion or exercise of the following securities as their effect is anti-dilutive. The following table reflects a change
in the conversion rates of the Series 1 Convertible Preferred Stock and Series 2 Convertible Preferred Stock due to anti-dilution
adjustments as a result of FlexShopper&rsquo;s induced conversion of warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center">Six Months ended</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June 30,</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%; text-align: left">Series 1 Convertible Preferred Stock</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">225,230</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">216,637</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Series 2 Convertible Preferred Stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,845,695</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,639,745</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Series 2 Convertible Preferred Stock issuable upon exercise of warrants</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">116,903</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">112,785</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Common Stock Options</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,571,411</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,909,151</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Common Stock Warrants</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,872,488</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">7,342,489</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">10,631,727</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">15,220,807</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth the computation
of basic and diluted earnings per share:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center">Six Months ended</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June 30,</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><U>Numerator</U></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%; text-align: left">Net (loss)/income</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">(210,377</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">193,597</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Convertible Series 2 Preferred Share dividends</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,219,445</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,218,450</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Deemed dividend from exchange offer of warrants</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(713,212</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 4pt">Numerator for basic and diluted EPS</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(2,143,034</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(1,024,853</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-decoration: underline">Denominator</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 4pt">Denominator for basic and diluted EPS - weighted average shares</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">20,627,674</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">17,658,562</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Basic EPS</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.10</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.06</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Diluted EPS</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.10</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.06</TD><TD STYLE="text-align: left">)</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Stock-Based Compensation -</B> The fair
value of transactions in which the Company exchanges its equity instruments for employee and non-employee services (share-based
payment transactions) is recognized as an expense in the financial statements as services are performed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Compensation expense is determined by reference
to the fair value of an award on the date of grant and is amortized on a straight-line basis over the vesting period. The Company
has elected to use the Black-Scholes-Merton (BSM) pricing model to determine the fair value of all stock option awards.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Fair Value of Financial Instruments</B>
- The carrying value of certain financial instruments such as cash, accounts receivable, and accounts payable approximate their
fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement increased by unamortized
issuance costs approximates fair value. &nbsp;The carrying value of promissory notes to related parties approximates fair value
based upon their interest rates, which approximate current market interest rates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Income Taxes</B> - Deferred tax assets
and liabilities are determined based on the estimated future tax effects of net operating loss carryforwards and temporary differences
between the tax bases of assets and liabilities and their respective financial reporting amounts measured at the current enacted
tax rates. The Company records a valuation allowance for its deferred tax assets when management concludes that it is not more
likely than not that such assets will be recognized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes a tax benefit
from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by
taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial
statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being
realized upon ultimate settlement. As of June 30, 2020, and 2019, the Company had not recorded any unrecognized tax benefits.
Interest and penalties related to liabilities for uncertain tax positions will be charged to interest and operating expenses,
respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 11; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.
LEASES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Lease
Commitments</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">In
August 2017, FlexShopper entered into a 12-month lease with two additional three-year options for retail store space in West Palm
Beach, Florida. In April 2018, FlexShopper exercised its option to extend the term of the lease to September 30, 2021.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">In
January 2019, FlexShopper entered into a 108-month lease with an option for one additional five-year term for 21,622 square feet
of office space in Boca Raton, FL to accommodate FlexShopper&rsquo;s business and its employees (the &ldquo;January 2019 Lease&rdquo;).
The monthly rent for this space is approximately $31,500 with annual three percent increases throughout the initial 108-month
lease term beginning on the anniversary of the commencement date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The rental expense for the six months ended
June 30, 2020 and 2019 was approximately $353,000 and $126,000, respectively. At June 30, 2020, the future minimum annual lease
payments are approximately as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 88%; text-align: left">2020</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">213,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">426,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">417,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">2023</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">427,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">2024</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">435,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Thereafter</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,673,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 4pt">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">3,591,000</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Lessor
Information -</B> Refer to Note 3 to these condensed consolidated financial statements for further information about the Company&rsquo;s
revenue generating activities as a lessor. All of the Company&rsquo;s customer agreements are considered operating leases, and
the Company currently does not have any sales-type or direct financing leases.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Lessee
Information -</B> As a result of ASC 842, Leases, the Company in its position as a lessee has recognized all of its operating
and financing leases on the balance sheet as right-to-use asset and lease liabilities. The Company has elected a package of
optional practical expedients. As a lessee, the Company leases retail, call center and corporate space under operating leases
expiring at various times through 2028. At January 1, 2019, the Company recognized $191,001 of operating lease assets and
$191,001 of operating lease liabilities as a result of adopting Topic 842.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company determines if an arrangement is a lease at inception.
The breakout of operating lease assets, and current and non-current operating lease liabilities at June 30, 2020, is shown in the
table below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<!-- Field: Page; Sequence: 12; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Supplemental
balance sheet information related to leases is as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Balance Sheet Classification</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June 30,<BR> 2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&nbsp;31,<BR> 2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>Assets</TD><TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 38%; text-align: left; text-indent: -9pt; padding-left: 9pt">Operating Lease Asset</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 37%; text-align: left">Property and Equipment, net</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">1,738,802</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">1,847,932</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Finance Lease Asset</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Property and Equipment, net</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">31,249</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">31,299</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Total Lease Assets</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">1,770,051</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">1,879,231</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -9pt; padding-left: 9pt">Liabilities</TD><TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Operating Lease Liability - current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Current Lease Liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">143,931</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">22,088</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Finance Lease Liability - current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Current Lease Liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,215</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,638</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Operating Lease Liability- net of current portion</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Long Term Lease Liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,003,015</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,040,576</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Finance Lease Liability - net of current portion</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Long Term Lease Liabilities</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">25,837</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">26,608</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Total Lease Liabilities</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">2,179,998</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">2,094,910</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Operating
lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date.
The Company uses its incremental borrowing rate as the discount rate for its leases, as the implicit rate in the lease is not
readily determinable. The incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with
similar terms and payments, and in economic environments where the leased asset is located. Operating lease assets also include
any prepaid lease payments and lease incentives. The lease terms include periods under options to extend or terminate the lease
when it is reasonably certain that the Company will exercise the option. The Company generally uses the base, non-cancelable,
lease term when determining the lease assets and liabilities. Under the short-term lease exception provided within ASC 842, the
Company does not record a lease liability or right-of-use asset for any leases that have a lease term of 12 months or less at
commencement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Below
is a summary of the weighted-average discount rate and weighted-average remaining lease term for the Company&rsquo;s leases:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted <BR>
Average<BR>
 Discount <BR>
Rate</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted <BR>
Average<BR>
 Remaining<BR>
 Lease Term<BR> (in years)</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%; text-align: left">Operating Leases</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">13.08</TD><TD STYLE="width: 1%; text-align: left">%</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">8</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Finance Leases</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13.30</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon adoption of Topic 842, discount rates
for existing operating leases were established as of January 1, 2019. The discount rate for the new operating lease for space
in 901 Yamato Road, Boca Raton, FL was established as of the commencement date of the lease.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Operating lease expense is recognized on
a straight-line basis over the lease term within operating expenses in the Company&rsquo;s consolidated statements of operations.
Finance lease expense is recognized over the lease term within interest expense and amortization in the Company&rsquo;s consolidated
statements of operations. The Company&rsquo;s total operating and finance lease expense all relate to lease costs and amounted
to $219,767 for the six months ended June 30, 2020.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Supplemental
cash flow information related to operating leases is as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center">Six Months ended</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June 30,</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%; text-align: left">Cash payments for operating leases</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">14,454</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">133,200</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Cash payments for finance leases</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,457</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">New operating lease asset obtained in exchange for lease liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1,869,287</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">New finance lease asset obtained in exchange for lease liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,033</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<!-- Field: Page; Sequence: 13; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Below
is a summary of undiscounted operating lease liabilities as of June 30, 2020. The table also includes a reconciliation of the
future undiscounted cash flows to the present value of the operating lease liabilities included in the consolidated balance sheet.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Operating Leases</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 88%; text-align: justify">2020</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">206,979</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">415,050</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify">2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">405,443</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">2023</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">417,606</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify">2024</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">430,134</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt">2025 and thereafter</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,672,961</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify">Total undiscounted cash flows</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,548,173</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt">Less: interest</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(1,401,227</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 4pt">Present value of lease liabilities</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">2,146,946</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Company entered into an office lease in January 2019. The lease commenced in June 2019, at which time the Company recognized the
operating lease asset and liability. The Company pays a base monthly rent of $31,532 with payments increasing by 3% on each yearly
anniversary of the commencement date. The initial lease term is for 9 years with the Company having a one-time option to extend
for 5 years.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Below
is a summary of undiscounted finance lease liabilities as of June 30, 2020. The table also includes a reconciliation of the future
undiscounted cash flows to the present value of the finance lease liabilities included in the consolidated balance sheet.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Finance Leases</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 88%; text-align: justify">2020</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">5,592</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">2021</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11,184</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify">2022</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11,184</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">2023</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9,699</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt">2024</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">4,781</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">Total undiscounted cash flows</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">42,440</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt">Less: interest</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(9,388</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 4pt">Present value of lease liabilities</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">33,052</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>5.
PROPERTY AND EQUIPMENT</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Property
and equipment consist of the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Estimated<BR> Useful Lives</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June 30,<BR> 2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&nbsp;31,<BR> 2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 64%; text-align: left">Furniture, fixtures and vehicle</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%; text-align: center">2-5 years</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">104,879</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">95,671</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Website and internal use software</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">3 years</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11,322,188</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10,123,830</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Computers and software</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-bottom: 1.5pt">3-7 years</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">788,740</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">596,946</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">12,215,807</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10,816,447</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Less: accumulated depreciation and amortization</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(8,495,872</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(7,435,271</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Right of use assets, net</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,770,051</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,879,231</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-bottom: 4pt">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">5,489,986</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">5,260,407</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation and amortization expense were
$601,357 and $592,836 for the three months ended June 30, 2020 and 2019, respectively and $1,060,601 and $1,116,770 for the six
months ended June 30, 2020 and 2019, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<!-- Field: Page; Sequence: 14; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>6.
PROMISSORY NOTES-RELATED PARTIES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>January
2018 Notes -</B> In January 2018, FlexShopper, LLC entered into letter agreements with Russ Heiser, FlexShopper&rsquo;s Chief
Financial Officer, and NRNS Capital Holdings LLC (&ldquo;NRNS&rdquo;), the manager of which is the Chairman of the Company&rsquo;s
Board of Directors, respectively (such letter agreements, together, the &ldquo;Commitment Letters&rdquo;), pursuant to which FlexShopper,
LLC issued a subordinated promissory note to each of Mr. Heiser and NRNS (together, the &ldquo;Notes&rdquo;). The Commitment Letters
provided that Mr. Heiser and NRNS would each make advances to FlexShopper, LLC under the applicable Note in aggregate amounts
up to $1,000,000 and $2,500,000, respectively. Payments of principal and accrued interest are due and payable by FlexShopper,
LLC upon 30 days&rsquo; prior written notice from the applicable noteholder and the Company can prepay principal and interest
at any time without penalty. However, repayment is not permitted without the consent of the Credit Agreement lender. The Notes
bear interest at a rate equal to five (5%) per annum in excess of the non-default rate of interest from time to time in effect
under the Credit Agreement entered into on March 6, 2015 computed on the basis of a 360-day year, which equaled 16.18% at June
30, 2020.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Upon
issuance of the Notes, FlexShopper, LLC drew $500,000 and a subsequent $500,000 on February 20, 2018 on the Note held by Mr. Heiser
and $2,500,000 on the Note held by NRNS. On August 29, 2018, FlexShopper, LLC issued amended and restated Notes to Mr. Heiser
and NRNS under which (1) the maturity date for such Notes was set at June 30, 2019 and (2) in connection with the completion of
an Equity Financing (as defined in the Notes), the holders of such Notes were granted the option to convert up to 50% of the outstanding
principal of the Notes plus accrued and unpaid interest thereon into the securities issued in the Equity Financing at a conversion
price equal to the price paid to the Company by the underwriters for such securities, net of the underwriting discount. In connection
with the offering of units in September 2018, Mr. Heiser and NRNS elected to convert the convertible portion of the Notes, resulting
in the issuance by the Company of 602,974 shares of common stock and 301,487 warrants to Mr. Heiser and 1,507,395 shares of common
stock and 753,697 warrants to NRNS.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prior to Mr. Heiser&rsquo;s Note maturity
date, the Company paid down the entire principal and interest balance on June 28, 2019 in the amount of $507,339. NRNS amended
and restated the NRNS Note such that the maturity date of the revised Note was set at June 30, 2021. In addition, the Company drew
$500,000 on the Note held by NRNS on June 28, 2019. As of June 30, 2020, $1,772,119 of principal and accrued and unpaid interest
was outstanding on NRNS&rsquo;s Note.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>January 2019 Note -</B> On January 25,
2019, FlexShopper, LLC entered into a subordinated debt financing letter agreement with 122 Partners, LLC, as lender, pursuant
to which FlexShopper, LLC issued a subordinated promissory note to 122 Partners, LLC (the &ldquo;January Note&rdquo;) in the principal
amount of $1,000,000. Mr. Heiser, Jr., FlexShopper&rsquo;s Chief Financial Officer, is a member of 122 Partners, LLC. The
Company paid a commitment fee of 2% to the lender totaling $20,000. Payment of the principal amount and accrued interest under
the January 2019 Note was due and payable by FlexShopper, LLC on April 30, 2020 and FlexShopper, LLC can prepay principal and interest
at any time without penalty. Amounts outstanding under the January Note bear interest at a rate equal to five percent (5.00%) per
annum in excess of the non-default rate of interest from time to time in effect under the Credit Agreement, which equaled 16.18%
at June 30, 2020. Obligations under the January Note are subordinated to obligations under the Credit Agreement. The January Note
is subject to customary representations and warranties and events of default. If an event of default occurs and is continuing,
FlexShopper, LLC may be required to repay all amounts outstanding under the January Note. Obligations under the January Note are
secured by essentially all of FlexShopper, LLC&rsquo;s assets, subject to rights of the lenders under the Credit Agreement. As
of June 30, 2020, $1,013,072 of principal and accrued and unpaid interest was outstanding on the January Note. On April 30, 2020,
pursuant to an amendment to the subordinated debt financing letter agreement, FlexShopper, LLC and 122 Partners, LLC agreed to
extend the maturity date of the January Note to April 30, 2021.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>February 2019 Note -</B> On February
19, 2019, FlexShopper, LLC entered into a letter agreement with NRNS, the manager of which is the Chairman of the Company&rsquo;s
Board of Directors, pursuant to which FlexShopper, LLC issued a subordinated promissory note to NRNS (the &ldquo;February Note&rdquo;)
in the principal amount of $2,000,000. The Company paid a commitment fee of 2% to the lender totaling $40,000. Payment of principal
and accrued interest under the February Note is due and payable by FlexShopper, LLC on June 30, 2021 and FlexShopper, LLC can prepay
principal and interest at any time without penalty. Amounts outstanding under the February Note bear interest at a rate equal to
five percent (5.00%) per annum in excess of the non-default rate of interest from time to time in effect under the Credit Agreement,
which equaled 16.18% at June 30, 2020. Obligations under the February Note are subordinated to obligations under the Credit Agreement.
The February Note is subject to customary representations and warranties and events of default. If an event of default occurs and
is continuing, FlexShopper, LLC may be required to repay all amounts outstanding under the February Note. Obligations under the
February Note are secured by essentially all of FlexShopper, LLC&rsquo;s assets, subject to rights of the lenders under the Credit
Agreement. As of June 30, 2020, $2,025,279 of principal and accrued and unpaid interest was outstanding on the February Note.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Amounts
payable under the promissory notes are as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Debt Principal</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Interest</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="width: 76%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2020</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">60,470</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,750,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Page; Sequence: 15; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>7.
LOAN PAYABLE UNDER CREDIT AGREEMENT</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 6, 2015, FlexShopper, through
a wholly-owned subsidiary (the &ldquo;Borrower&rdquo;), entered into a credit agreement (as amended from time-to-time and including
the Fee Letter (as defined therein), the &ldquo;Credit Agreement&rdquo;) with Wells Fargo Bank, National Association as paying
agent, various lenders from time to time party thereto and WE 2014-1, LLC, an affiliate of Waterfall Asset Management, LLC, as
administrative agent and lender (the &ldquo;Lender&rdquo;). The Borrower is permitted to borrow funds under the Credit Agreement
based on FlexShopper&rsquo;s cash on hand and the Amortized Order Value of its Eligible Leases (as such terms are defined in the
Credit Agreement) less certain deductions described in the Credit Agreement. Under the terms of the Credit Agreement, subject to
the satisfaction of certain conditions, the Borrower may borrow up to $32,500,000 from the Lender until the Commitment Termination
Date and must repay all borrowed amounts one year thereafter, on the date that is 12 months following the Commitment Termination
Date (unless such amounts become due or payable on an earlier date pursuant to the terms of the Credit Agreement). On April 1,
2019, the Commitment Termination Date was extended to February 28, 2021. The Lender was granted a security interest in certain
leases as collateral under the Credit Agreement. The interest rate charged on amounts borrowed is LIBOR plus 11% per annum. At
June 30, 2020, amounts borrowed bear interest at 11.18%. As of June 30, 2020, FlexShopper had borrowed approximately 100% of the
available amount based on the Eligible Leases in the portfolio.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Credit Agreement provides that FlexShopper may not incur additional indebtedness (other than expressly permitted indebtedness)
without the permission of the Lender and also prohibits dividends on common stock. Additionally, the Credit Agreement includes
covenants requiring FlexShopper to maintain a minimum amount of Equity Book Value, maintain a minimum amount of Unrestricted Cash
(including a reserve upon which the Lender may draw to satisfy unpaid amounts under the Credit Agreement) and maintain a certain
ratio of Consolidated Total Debt to Equity Book Value (each capitalized term, as defined in the Credit Agreement). Upon a Permitted
Change of Control (as defined in the Credit Agreement), FlexShopper must refinance the debt under the Credit Agreement, subject
to the payment of an early termination fee. A summary of the covenant requirements, and FlexShopper&rsquo;s actual results at
June 30, 2020, follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June 30, 2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Required Covenant</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Actual Position</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%; text-align: left; text-indent: -9pt; padding-left: 9pt">Equity Book Value not less than</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">8,000,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">10,665,110</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Unrestricted Cash greater than</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,500,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9,851,009</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -9pt; padding-left: 9pt">Consolidated Total Debt to Equity Book Value ratio not to exceed</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4.75</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3.03</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Credit Agreement includes customary events of default, including, among others, failures to make payment of principal and interest,
breaches or defaults under the terms of the Credit Agreement and related agreements entered into with the Lender, breaches of
representations, warranties or certifications made by or on behalf of FlexShopper in the Credit Agreement and related documents
(including certain financial and expense covenants), deficiencies in the borrowing base, certain judgments against FlexShopper
and bankruptcy events.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Availability under the Credit Agreement
is subject to a borrowing base which is redetermined from time to time and based on specific advance rates on eligible current
assets. Principal payable within twelve months of the balance sheet date based on the outstanding loan balance at such date is
reflected as a current liability in the accompanying balance sheets. Interest expense incurred under the Credit Agreement amounted
to $763,910 and $1,665,440 for the three and the six months ended June 30, 2020, respectively, and $735,619 and $1,689,529 for
the three and six months ended June 30, 2019, respectively. As of June 30, 2020, the outstanding balance under the Credit Agreement
was $25,733,626. Such amount is presented in the consolidated balance sheet net of unamortized issuance costs of $110,514. Interest
is payable monthly on the outstanding balance of the amounts borrowed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<!-- Field: Page; Sequence: 16; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>8.
CAPITAL STRUCTURE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Company&rsquo;s capital structure consists of preferred and common stock as described below:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Preferred
Stock</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Company is authorized to issue 500,000 shares of $0.001 par value preferred stock. Of this amount, 250,000 shares have been designated
as Series 1 Convertible Preferred Stock and 25,000 shares have been designated as Series 2 Convertible Preferred Stock. The Company&rsquo;s
Board of Directors determines the rights and preferences of the Company&rsquo;s preferred stock.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 37.4pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>Series
    1 Convertible Preferred Stock</U> <B>-</B> Series 1 Convertible Preferred Stock ranks senior to common stock upon liquidation.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">As
of June 30, 2020, each share of Series 1 Convertible Preferred Stock was convertible into 1.32230 shares of the Company&rsquo;s
common stock, subject to certain anti-dilution rights. The holders of the Series 1 Convertible Preferred Stock have the option
to convert the shares to common stock at any time. Upon conversion, all accumulated and unpaid dividends, if any, will be paid
as additional shares of common stock. The holders of Series 1 Convertible Preferred Stock have the same dividend rights as holders
of common stock, as if the Series 1 Convertible Preferred Stock had been converted to common stock.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">859 shares of Series 1 Convertible
Preferred Stock were converted into 1,136 shares of common stock during the three months ended June 30, 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of June 30, 2020,
there were 170,332 shares of Series 1 Convertible Preferred Stock outstanding, which were convertible into 225,230 shares of common
stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 24px"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>Series
    2 Convertible Preferred Stock</U> <B>-</B> The Company sold to B2 FIE V LLC (the &ldquo;Investor&rdquo;), an
    entity affiliated with Pacific Investment Management Company LLC, 20,000 shares of Series 2 Convertible Preferred Stock
    (&ldquo;Series 2 Preferred Stock&rdquo;) for gross proceeds of $20.0 million. The Company sold an additional 1,952 shares of
    Series 2 Preferred Stock to a different investor for gross proceeds of $1.95 million at a subsequent closing. </FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Series 2 Preferred Shares
were sold for $1,000 per share (the &ldquo;Stated Value&rdquo;) and accrue dividends on the Stated Value at an annual rate of
10% compounded annually. Cumulative accrued dividends as of June 30, 2020 totaled approximately $9,612,529. As of June 30, 2020,
each Series 2 Preferred Share was convertible into approximately 266&nbsp;shares of common stock; however, the conversion rate
is subject to further increase pursuant to a weighted average anti-dilution provision. The holders of the Series 2 Preferred Stock
have the option to convert such shares into shares of common stock and have the right to vote with holders of common stock on
an as-converted basis. If the average closing price during any 45-day consecutive trading day period or change of control transaction
values the common stock at a price equal to or greater than $23.00 per share, then conversion shall be automatic. Upon a Liquidation
Event or Deemed Liquidation Event (each as defined), holders of Series 2 Preferred Stock shall be entitled to receive out of the
assets of the Company prior to and in preference to the common stock and Series 1 Convertible Preferred Stock an amount equal
to the greater of (1) the Stated Value, plus any accrued and unpaid dividends thereon, and (2) the amount per share as would have
been payable had all shares of Series 2 Preferred Stock been converted to common stock immediately before the Liquidation Event
or Deemed Liquidation Event.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Common
Stock</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Company is authorized to issue 40,000,000 shares of common stock, par value $0.0001 per share. Each share of common stock entitles
the holder to one vote at all stockholder meetings. The common stock is traded on the Nasdaq Capital Market under the symbol &ldquo;FPAY.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Page; Sequence: 17; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Warrants</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September 2018, the Company issued
warrants exercisable for 5,750,000 shares of common stock at an exercise price of $1.25 per share (the &ldquo;Public Warrants&rdquo;).
The warrants were immediately exercisable and expire five years from the date of issuance. The warrants were listed on the Nasdaq
Capital Market under the symbol &ldquo;FPAYW&rdquo; (See note 11).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Company also issued additional warrants exercisable for an aggregate 1,055,184 shares of common stock at an exercise price of
$1.25 per warrant to Mr. Heiser and NRNS in connection with partial conversions of their promissory notes. The warrants are exercisable
at $1.25 per share of common stock and expire on September 28, 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">In
connection with the issuance of Series 2 Convertible Preferred Stock in June 2016, the Company issued to the placement agent in
such offering warrants exercisable for 439 shares of Series 2 Convertible Preferred Stock at an initial exercise price of $1,250
per share, which expire seven years after the date of issuance.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">As
part of a consulting agreement with XLR8 Capital Partners LLC (the &ldquo;Consultant&rdquo;), an entity of which the Company&rsquo;s
Chairman is manager, the Company agreed to issue 40,000 warrants to the Consultant monthly for 12 months beginning on March 1,
2019 at an exercise price of $1.25 per share or, if the closing share price on the last day of the month exceeds $1.25, then such
exercise price will be 110% of the closing share price. The warrants are immediately exercisable and expire following the close
of business on June 30, 2023. In February 2020, this agreement was extended for an additional six months through August 31, 2020.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the six months ended June 30, 2020, the Company recorded
an expense of $139,480 based on a weighted average valuation of $0.58 per warrant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">Warrants</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">Expense</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">Valuation</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold">Grant Date</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Granted</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Recorded</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Per Warrant</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 64%">January 31, 2020 </TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">40,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">16,503</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">0.41</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>February 29, 2020 </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">40,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">18,727</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.47</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>March 31, 2020 </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">40,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">8,769</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.22</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>April 30, 2020 </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">40,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">25,412</P></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">$</P></TD><TD STYLE="text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">0.64</P></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>May 31, 2020 </TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">40,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">33,388</P></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">$</P></TD><TD STYLE="text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">0.83</P></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt">June 30, 2020 </TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">40,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">36,681</P></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">$</P></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">0.92</P></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">240,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-size: 10pt"> 139,480</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">0.58</P><FONT STYLE="font-size: 10pt"></FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
following table summarizes information about outstanding stock warrants as of June 30, 2020, all of which are exercisable:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Common</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Series 2 Preferred</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Weighted Average</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exercise</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Stock&nbsp;Warrants</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Stock&nbsp;Warrants</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Remaining</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Price</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Outstanding</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Outstanding</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Contractual Life</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="width: 20%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.25</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 20%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,215,184</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 20%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 29%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>$</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.34</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.40</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.54</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.69</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.74</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.76</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.91</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.00</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.01</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.53</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.78</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.93</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">40,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.50</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">177,304</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,250</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">439</FONT></TD>
    <TD>*</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 years</FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 4.5pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: black 4.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,872,488</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 4.5pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: black 4.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">439</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">At
June 30, 2020, these warrants were convertible into 116,903 shares of common stock</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<!-- Field: Page; Sequence: 18; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>9.
STOCK OPTIONS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">On
April 26, 2018 at the Company&rsquo;s annual meeting, the Company&rsquo;s stockholders approved the FlexShopper, Inc. 2018 Omnibus
Equity Compensation Plan (the &ldquo;2018 Plan&rdquo;). Upon the 2018 Plan&rsquo;s approval, approximately 1,057,000 shares of
Company common stock were available for issuance thereunder, consisting of 750,000 shares authorized for issuance under the 2018
Plan and an aggregate 307,000 shares then remaining available for issuance under the Company&rsquo;s 2007 Omnibus Equity Compensation
Plan (the &ldquo;2007 Plan&rdquo;) and 2015 Omnibus Equity Compensation Plan (the &ldquo;2015 Plan&rdquo;, and together with the
2007 Plan, the &ldquo;Prior Plans&rdquo;). The 2018 Plan replaced the Prior Plans. No new awards will be granted under the Prior
Plans; however, awards outstanding under the Prior Plans upon approval of the 2018 Plan remain subject to and will be paid under
the applicable Prior Plan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">On
February 21, 2019, the Company&rsquo;s Board of Directors approved Amendment No. 1 to the 2018 Plan, subject to stockholder approval.
On May 2, 2019, the Company&rsquo;s stockholders approved the 2018 Plan Amendment that increased (a) the total number of shares
available for issuance under the 2018 Plan by 1,000,000 shares and (b) the number of shares available for issuance as &ldquo;incentive
stock options&rdquo; within the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On April 24, 2020, the Company&rsquo;s
Board of Directors approved an Amendment to the 2018 Plan, subject to stockholder approval. On June 10, 2020, the Company&rsquo;s
stockholders approved the 2018 Plan Amendment that increased (a) the total number of shares available for issuance under the 2018
Plan by 1,000,000 shares and (b) the number of shares available for issuance as &ldquo;incentive stock options&rdquo; within the
meaning of Internal Revenue Code Section 422 by 1,000,000 shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Grants
under the 2018 Plan and the Prior Plans consist of incentive stock options, non-qualified stock options, stock appreciation rights,
stock awards, stock unit awards, dividend equivalents and other stock-based awards. Employees, directors and consultants and other
service providers are eligible to participate in the 2018 Plan and the Prior Plans. Options granted under the 2018 Plan and the
Prior Plans vest over periods ranging from immediately upon grant to a three-year period and expire ten years from date of grant.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Activity
in stock options for the six months ended June 30, 2020 and June 30, 2019 is as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number of<BR> options</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted<BR> average<BR> exercise<BR> price</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted<BR> average<BR> contractual<BR> term <BR> (years)</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Aggregate<BR> intrinsic<BR> value</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 52%">Outstanding at January 1, 2020</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">2,004,318</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">1.72</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">&nbsp;</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">2,542,361</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Granted</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">634,756</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2.58</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Forfeited</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(64,330</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.92</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">18,520</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt">Exercise</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(3,333</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">0.79</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">3,166</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 4pt">Outstanding at June 30, 2020</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">2,571,411</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">1.95</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">7.94</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">1,165,626</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Vested and exercisable at June 30, 2020</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,623,746</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1.97</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8.23</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">971,228</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Outstanding at January 1, 2019</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">620,900</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">3.75</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Granted</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,334,851</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.85</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Forfeited</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(21,600</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.35</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">855</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt">Expired</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(25,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">6.2</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 4pt">Outstanding at June 30, 2019</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">1,909.151</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">1.72</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">9.12</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">379,582</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Vested and exercisable at June 30, 2019</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">742,434</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2.76</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8.34</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">108,686</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The weighted average grant date fair value of options granted
during the six-month period ended June 30, 2020 and June 30, 2019 was $1.52 and $0.52 per share respectively. The Company measured
the fair value of each option award on the date of grant using the Black-Scholes-Merton (BSM) pricing model with the following
assumptions:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center">Six Months ended</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June 30,</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 76%">Exercise price</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">2.58</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">0.85</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Expected life</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5 years</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6.8 years</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Expected volatility</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">71</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">63</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Dividend yield</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Risk-free interest rate</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.23</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2.40</TD><TD STYLE="text-align: left">%</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
expected dividend yield is based on the Company&rsquo;s historical dividend yield. The expected volatility is based on the historical
volatility of the Company&rsquo;s common stock. The expected life is based on the simplified expected term calculation permitted
by the Securities and Exchange Commission (the &ldquo;SEC&rdquo;), which defines the expected life as the average of the contractual
term of the options and the weighted-average vesting period for all option tranches. The risk-free interest rate is based on the
annual yield on the grant date of a zero-coupon U.S. Treasury bond the maturity of which equals the option&rsquo;s expected life.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 19; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The value of stock options is recognized as
compensation expense by the straight-line method over the vesting period. Compensation expense recorded for options in the consolidated
statements of operations was $452,033 and $623,848 for the three and six months ended June 30, 2020, respectively, and $303,243
and $328,772 for the three and six months ended June 30, 2019, respectively. Unrecognized compensation cost related to non-vested
options at June 30, 2020 amounted to approximately $807,000, which is expected to be recognized over a weighted average period
of 3.43 years.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>10.
INCOME TAXES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">As
of June 30, 2020, the Company had federal net operating loss carryforwards (&ldquo;NOL&rdquo;) of approximately $66,900,000 and
state net operating loss carryforwards of approximately $6,000,000 available to offset future taxable income which expire from
2024 to 2037. NOL&rsquo;s created after January 1, 2018 do not expire, but are limited<B>.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Management
believes that the federal and state deferred tax asset as of June 30, 2020 does not satisfy the realization criteria and has recorded
a full valuation allowance to offset the deferred tax asset.&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>11.
EXCHANGE OFFER OF WARRANTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">On
February 4, 2020, the Company completed an exchange offer relating to outstanding public warrants, in which the holders of the
public warrants were offered 0.62 shares of common stock for each outstanding warrant tendered (the &ldquo;Warrant Exchange Offer&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">In
total, 5,351,290 warrants were exchanged for 3,317,812 shares in accordance with the Warrant Exchange Offer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">On
February 19, 2020, the Company exchanged all remaining untendered public warrants for common stock at a rate of 0.56 shares per
public warrant in accordance with the terms of the Warrant Agreement (the &ldquo;Mandatory Conversion of Warrants&rdquo;). In
total 258,610 warrants were exchanged for 144,871 shares in this transaction.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As a result of this transaction, the Company
recognized a deemed dividend of $713,212 resulting from the excess of the fair value of the common stock over the intrinsic value
of the warrants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>12.
CONTINGENCIES AND OTHER UNCERTAINTIES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
extent of the impact and effects of the recent outbreak of the coronavirus (COVID-19) on the operation and financial performance
of our business will depend on future developments, including the duration and spread of the outbreak, the recovery time of the
disrupted supply chains, or the uncertainty with respect to the accessibility of additional liquidity or capital markets, all
of which are highly uncertain and cannot be predicted. If the demand for the Company&rsquo;s leases are impacted by this outbreak
for an extended period, our results of operations may be materially adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>13.
COMMITMENTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Company does not have any commitments other than real property leases (Note 4).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>14.
PROMISSORY NOTE- PAYCHECK PROTECTION PROGRAM</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">FlexShopper,
LLC (the &ldquo;Borrower&rdquo;) applied for and received a loan (the &ldquo;Loan&rdquo;) on May 4, 2020, from Customers Bank
(the &ldquo;Lender&rdquo;) in the principal amount of $1,914,100, pursuant to the Paycheck Protection Program (the &ldquo;PPP&rdquo;)
under the Coronavirus Aid, Relief, and Economic Security Act (the &ldquo;CARES Act&rdquo;), which was enacted March 27, 2020</FONT>,
and administered through the U.S. Small Business Administration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Loan is evidenced by a promissory note (the &ldquo;Note&rdquo;), dated April 30, 2020, issued by the Borrower to the Lender. The
Note matures on April 30, 2022, and bears interest at the rate of 1.00% per annum, payable monthly commencing on November 30,
2020, following an initial deferral period as specified under the PPP. The Note may be prepaid by the Borrower at any time prior
to maturity with no prepayment penalty. Proceeds from the Loan will be available to the Borrower to fund designated expenses,
including certain payroll costs, group health care benefits and other permitted expenses, in accordance with the PPP. Under the
terms of the PPP, up to the entire sum of the principal amount and accrued interest may be forgiven to the extent the Loan proceeds
are used for qualifying expenses as described in the CARES Act and applicable implementing guidance issued by the U.S. Small Business
Administration under the PPP. The Company intends to cause the Borrower to use the entire Loan amount for designated qualifying
expenses and to apply for forgiveness of the Loan in accordance with the terms of the PPP </FONT>following the covered period
which is defined as 8 or 24 weeks from the date of receipt of loan proceeds.&nbsp; The Company intends to apply for full forgiveness.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Page; Sequence: 20; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B><A NAME="a_004"></A>ITEM
2. MANAGEMENT&rsquo;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">This
discussion and analysis of our financial condition and results of operations should be read together with our consolidated financial
statements and the related notes appearing at the end of our Form 10-K for the fiscal year ended December 31, 2019. Some of the
information contained in this discussion and analysis or set forth elsewhere in this Form 10-Q, including information with respect
to our plans and strategy for our business and related financing, includes forward-looking statements that involve risks and uncertainties.
The &ldquo;Risk Factors&rdquo; section of our Form 10-K for the fiscal year ended December 31, 2019 should be read for a discussion
of important factors that could cause actual results to differ materially from the results described in or implied by the forward-looking
statements contained in the following discussion and analysis.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a result of the evolving impact of
COVID-19 on the economy, on May 6, 2020, we withdrew our 2020 full-year guidance. At FlexShopper, our highest priority remains
the safety, health and well-being of our employees, their families and our communities and we remain committed to serving the
needs of our customers. The COVID-19 pandemic is a highly fluid situation and it is not currently possible for us to reasonably
estimate the impact it may have on our financial and operating results. We will continue to evaluate the impact of the COVID-19
pandemic on our business as we learn more and the impact of COVID-19 on our industry becomes clearer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Executive
Overview</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The results of operations reflect the operations
of FlexShopper, LLC (together with the Company and its direct and indirect wholly owned subsidiaries, &ldquo;FlexShopper&rdquo;),
which provides certain types of durable goods to consumers on a lease-to-own (&ldquo;LTO&rdquo;) basis and also provides LTO terms
to consumers of third-party retailers and e-retailers. FlexShopper began generating revenues from this line of business in December
2013. Management believes that the introduction of FlexShopper&rsquo;s LTO programs support broad untapped expansion opportunities
within the U.S. consumer e-commerce and retail marketplaces. FlexShopper and its online LTO platforms provide consumers the ability
to acquire durable goods, including electronics, computers and furniture, on an affordable payment, lease basis. Concurrently,
e-retailers and retailers that work with FlexShopper may increase their sales by utilizing FlexShopper&rsquo;s online channels
to connect with consumers that want to acquire products on an LTO basis. FlexShopper&rsquo;s sales channels include (1) selling
directly to consumers via the online FlexShopper.com, an LTO Marketplace featuring thousands of durable goods, (2) utilizing FlexShopper&rsquo;s
patent pending LTO payment method at check out on e-commerce sites and through in-store terminals and (3) facilitating LTO transactions
with retailers that have not yet become part of the FlexShopper.com LTO marketplace.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Summary
of Critical Accounting Policies</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Management&rsquo;s
Discussion and Analysis of Financial Condition and Results of Operations discusses our financial statements, which have been prepared
in accordance with accounting principles generally accepted in the United States of America (&ldquo;GAAP&rdquo;). The preparation
of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets
and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported
amounts of revenue and expenses during the reporting period.&nbsp; On an on-going basis, management evaluates its estimates and
judgments, including those related to credit provisions, intangible assets, contingencies, litigation and income taxes.&nbsp;
Management bases its estimates and judgments on historical experience as well as various other factors that are believed to be
reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets
and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different
assumptions or conditions. Management believes the following critical accounting policies, among others, reflect the more significant
judgments and estimates used in the preparation of our financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Accounts Receivable and Allowance for
Doubtful Accounts -</B> FlexShopper seeks to collect amounts owed under its leases from each customer on a weekly or biweekly basis
by charging their bank accounts or credit cards. Accounts receivable are principally comprised of lease payments currently owed
to FlexShopper which are past due as FlexShopper has been unable to successfully collect in the manner described above. An allowance
for doubtful accounts is estimated based upon revenues and historical experience of balances charged off as a percentage of revenues.
The accounts receivable balances consisted of the following as of June 30, 2020 and December 31, 2019:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June&nbsp;30, <BR> 2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">December&nbsp;31, <BR> 2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 76%; text-align: left">Accounts receivable</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">21,493,916</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">18,249,273</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Allowance for doubtful accounts</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(13,523,919</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(9,976,941</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 4pt">Accounts receivable, net</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">7,969,997</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">8,272,332</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The allowance is a significant percentage of the balance because
FlexShopper does not charge off any customer account until it has exhausted all collection efforts with respect to each account,
including attempts to repossess items. In addition, while collections are pursued, the same delinquent customers continue to accrue
weekly charges until they are charged off. Accounts receivable balances charged off against the allowance were $6,584,965 and
$12,017,220 for the three and six months ended June 30, 2020 respectively and $4,346,498 and $9,376,402 for the three and six
months ended June 30, 2019, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<!-- Field: Page; Sequence: 21; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Lease
Merchandise -</B> Until all payment obligations required for ownership are satisfied under the lease agreement, FlexShopper maintains
ownership of the lease merchandise. Lease merchandise consists primarily of residential furniture, consumer electronics, computers,
appliances and household accessories and is recorded at cost net of accumulated depreciation. The Company depreciates leased merchandise
using the straight-line method over the applicable agreement period for a consumer to acquire ownership, generally twelve months
with no salvage value. Upon transfer of ownership of merchandise to customers resulting from satisfaction of their lease obligations,
the related cost and accumulated depreciation are eliminated from lease merchandise. For lease merchandise returned or anticipated
to be returned either voluntarily or through repossession, the Company provides an impairment reserve for the undepreciated balance
of the merchandise net of any estimated salvage value with a corresponding charge to cost of lease revenue. The cost, accumulated
depreciation and impairment reserve related to such merchandise are written off upon determination that no salvage value is obtainable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Stock
Based Compensation -</B> The fair value of transactions in which FlexShopper exchanges its equity instruments for employee services
(share-based payment transactions) is recognized as an expense in the financial statements as services are performed. Compensation
expense is determined by reference to the fair value of an award on the date of grant and is amortized on a straight-line basis
over the vesting period. We have elected to use the Black-Scholes-Merton pricing model (&ldquo;BSM&rdquo;) to determine the fair
value of all stock option awards.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Key
Performance Metrics</B>&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">We
regularly review several metrics, including the following key metrics, to evaluate our business, measure our performance, identify
trends affecting our business, formulate financial projections and make strategic decisions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Key
performance metrics for the three months ended June 30, 2020 and 2019 are as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Three months ended <BR> June 30,</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$ Change</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">% Change</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold">Gross Profit:</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 52%; text-align: left; text-indent: -12.1pt; padding-left: 12.1pt">Gross lease billings and fees</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">30,781,551</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">28,331,042</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">2,450,509</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">8.6</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -12.1pt; padding-left: 12.1pt">Lease merchandise sold</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,629,850</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">763,184</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">866,666</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">113.6</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12.1pt; padding-left: 12.1pt">Gross billings</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">32,411,401</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">29,094,226</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,317,175</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11.4</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -12.1pt; padding-left: 12.1pt">Provision for doubtful accounts and revenue adjustments</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(7,881,271</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(8,429,886</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">548,615</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(6.5</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12.1pt; padding-left: 12.1pt">Net revenues</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">24,530,130</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">20,664,340</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,865,790</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">18.7</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -12.1pt; padding-left: 12.1pt">Cost of merchandise sold</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,291,090</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(498,838</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(792,252</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">158.8</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -12.1pt; padding-left: 12.1pt">Cost of lease revenues, consisting of depreciation and impairment of lease merchandise</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(15,898,255</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(14,260,308</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(1,637,947</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">11.5</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -12.1pt; padding-left: 12.1pt">Gross profit</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">7,340,785</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">5,905,194</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,435,591</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">24.3</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -12.1pt; padding-left: 12.1pt">Gross profit margin</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">30</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">29</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 22; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Three months ended <BR> June 30,</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$ Change</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">% Change</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left">Adjusted EBITDA:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 52%; text-align: left">Net loss</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">(262,062</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">(309,946</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">47,884</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">(15.4</TD><TD STYLE="width: 1%; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Amortization of debt costs</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">89,888</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">58,569</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">31,319</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">53.5</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Other amortization and depreciation</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">602,126</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">593,605</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8,521</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.4</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Interest expense</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">961,233</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">963,415</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,182</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(0.2</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Stock compensation</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">452,033</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">303,243</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">148,790</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">49.1</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Non-recurring product/infrastructure expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">63,376</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">134,814</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(71,438</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(53.0</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Warrants compensation- consulting agreement</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">95,481</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">32,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">63,481</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">198.4</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Adjusted EBITDA</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,002,075</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,775,700</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">226,375</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">12.7</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Key
performance metrics for the six months ended June 30, 2020 and 2019 are as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Six months ended <BR> June 30,</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$ Change</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">% Change</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-weight: bold">Gross Profit:</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 52%; text-align: left; text-indent: -12.1pt; padding-left: 12.1pt">Gross lease billings and fees</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">62,162,183</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">57,460,765</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">4,701,418</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">8.2</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -12.1pt; padding-left: 12.1pt">Lease merchandise sold</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,774,892</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,709,802</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,065,090</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">62.3</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12.1pt; padding-left: 12.1pt">Gross billings</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">64,937,075</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">59,170,567</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,766,508</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9.7</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -12.1pt; padding-left: 12.1pt">Provision for doubtful accounts and revenue adjustments</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(15,564,198</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(15,774,830</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">210,632</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(1.3</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -12.1pt; padding-left: 12.1pt">Net revenues</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">49,372,877</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">43,395,737</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,977,140</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13.8</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -12.1pt; padding-left: 12.1pt">Cost of merchandise sold</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,921,871</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,063,845</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(858,026</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">80.7</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -12.1pt; padding-left: 12.1pt">Cost of lease revenues, consisting of depreciation and impairment of lease merchandise</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(32,095,204</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(29,538,247</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(2,556,957</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">8.7</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -12.1pt; padding-left: 12.1pt">Gross profit</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">15,355,802</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">12,793,645</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,562,157</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">20.0</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -12.1pt; padding-left: 12.1pt">Gross profit margin</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">31</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">30</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Six months ended <BR> June 30,</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$ Change</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">% Change</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left">Adjusted EBITDA:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 52%; text-align: left">Net income/ (loss)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">(210,377</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">193,597</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">(403,974</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">(208.7</TD><TD STYLE="width: 1%; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Amortization of debt costs</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">184,233</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">118,834</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">65,399</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">55.0</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Other amortization and depreciation</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,062,139</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,118,308</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(56,169</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5.0</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Interest expense</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,078,514</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,085,143</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(6,629</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(0.3</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Stock compensation</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">623,848</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">328,772</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">295,076</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">89.8</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Non-recurring product/infrastructure expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">184,440</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">227,111</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(42,671</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(18.8</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Warrants compensation- consulting agreement</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">139,480</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">43,200</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">96,280</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">222.9</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Adjusted EBITDA</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">4,062,277</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">4,114,965</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(52,688</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(1.3</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Management
believes that Gross Profit and Adjusted EBITDA provide relevant and useful information which is widely used by analysts, investors
and competitors in our industry in assessing performance.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Adjusted
EBITDA represents net income before interest, stock-based compensation, taxes, depreciation (other than depreciation of leased
inventory), amortization, and one-time or non-recurring items. We believe that Adjusted EBITDA provides us with an understanding
of one aspect of earnings before the impact of investing and financing charges and income taxes. Adjusted EBITDA may be useful
to an investor in evaluating our operating performance and liquidity because this measure:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 24px"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">is
    widely used by investors to measure a company&rsquo;s operating performance without regard to items excluded from the calculation
    of such measure, which can vary substantially from company to company;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">is
    a financial measurement that is used by rating agencies, lenders and other parties to evaluate our credit worthiness; and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">is
    used by our management for various purposes, including as a measure of performance and as a basis for strategic planning and
    forecasting.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Adjusted EBITDA is a supplemental measure
of FlexShopper&rsquo;s performance that is neither required by, nor presented in accordance with, GAAP. Adjusted EBITDA should
not be considered as a substitute for GAAP metrics such as operating income/ (loss), net income or any other performance measures
derived in accordance with GAAP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;</FONT></P>

<!-- Field: Page; Sequence: 23; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Results
of Operations</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Three
Months Ended June 30, 2020 Compared to Three Months Ended June 30, 2019</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
following table details operating results for the three months ended June 30, 2020 and 2019:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$ Change</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">% Change</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 52%; text-align: left">Gross lease revenues and fees</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">30,781,551</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">28,331,042</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">2,450,509</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">8.6</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Provision for doubtful accounts</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">7,881,271</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">8,429,886</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(548,615</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(6.5</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Lease revenues and fees, net of bad debt expense</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">22,900,280</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">19,901,156</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,999,124</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15.1</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Lease merchandise sold</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,629,850</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">763,184</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">866,666</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">113.6</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Total revenues</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">24,530,130</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">20,664,340</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,865,790</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">18.7</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Cost of lease revenue and merchandise sold</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">17,189,345</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">14,759,146</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,430,199</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">16.5</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Marketing</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">938,049</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">314,229</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">623,820</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">198.5</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Salaries and benefits</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,276,516</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,037,081</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">239,435</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11.8</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Other operating expenses</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">3,337,162</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,841,846</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">495,316</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">17.4</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Operating income</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">789,058</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">712,038</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">77,020</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10.8</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Interest expense</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,051,120</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,021,984</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">29,136</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2.9</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 4pt">Net loss</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(262,062</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(309,946</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">47,884</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(15.4</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FlexShopper originated 33,941 gross leases
less same day modifications and cancellations with an average origination value of $452 for the three months ended June 30, 2020
compared to 29,252 gross leases less same day modifications and cancellations with an average origination value of $452 for the
comparable period last year. Total lease revenues for the three months ended June 30, 2020 were $22,900,280 compared to $19,901,156
for the three months ended June 30, 2019, representing an increase of $2,999,124, or 15.1%. Continued growth in repeat customers
coupled with acquiring new customers with more efficient marketing spend is primarily responsible for the increase in leases and
related revenue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cost of lease revenue and merchandise sold
for the three months ended June 30, 2020 was $17,189,345 compared to $14,759,146 for the three months ended June 30, 2019, representing
an increase of $2,430,199, or 16.5%. Cost of lease revenue and merchandise sold for the three months ended June 30, 2020 is comprised
of depreciation expense and impairment of lease merchandise of $15,898,255 and the net book value of merchandise sold of $1,291,090.
Cost of lease revenue and merchandise sold for the three months ended June 30, 2019 is comprised of depreciation expense on lease
merchandise of $14,260,308 and the net book value of merchandise sold of $498,838. As the Company&rsquo;s lease revenues increase,
the direct costs associated with them also increase.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Marketing expenses in the three months ended June 30, 2020 were
$938,049 compared to $314,229 in the three months ended June 30, 2019, an increase of $623,820, or 198.5%. The Company strategically
increased marketing expenditures in its digital channels where it is acquiring customers efficiently at its targeted acquisition
cost. Also, the amortization of direct acquisition cost increased due to more commission earned capitalized based on lease originations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Salaries and benefits in the three months
ended June 30, 2020 were $2,276,516 compared to $2,037,081 in the three months ended June 30, 2019, an increase of $239,435 or
11.8%. Head count increase plus the hire of certain key management was the driver for the increase in salaries and benefits expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Page; Sequence: 24; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Other
operating expenses for the three months ended June 30, 2020 and 2019 included the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%; text-align: left">Amortization and depreciation</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">602,126</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">593,605</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Computer and internet expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">418,258</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">422,338</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Legal and professional fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">326,342</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">295,835</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Merchant bank fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">470,252</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">482,250</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Stock compensation expense</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">452,033</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">303,243</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Customer verification expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">511,697</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">274,515</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt">Other</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">556,454</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">470,060</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 4pt">Total</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">3,337,162</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">2,841,846</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;&nbsp;&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Six
Months Ended June 30, 2020 Compared to Six Months Ended June 30, 2019</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
following table details operating results for the six months ended June 30, 2020 and 2019:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$ Change</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">% Change</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 52%; text-align: left">Gross lease revenues and fees</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">62,162,183</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">57,460,765</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">4,701,418</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">8.2</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Provision for doubtful accounts</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">15,564,198</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">15,774,830</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(210,632</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">(1.3</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Lease revenues and fees, net of bad debt expense</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">46,597,985</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">41,685,935</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,912,050</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11.8</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Lease merchandise sold</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,774,892</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,709,802</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,065,090</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">62.3</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Total revenues</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">49,372,877</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">43,395,737</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,977,140</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13.8</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Cost of lease revenue and merchandise sold</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">34,017,075</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">30,602,092</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,414,983</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11.2</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Marketing</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,969,194</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,162,775</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">806,419</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">69.4</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Salaries and benefits</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,825,385</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,795,168</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,030,217</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">27.1</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Other operating expenses</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">6,508,853</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">5,438,128</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,070,725</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">19.7</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Operating income</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,052,370</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,397,574</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(345,204</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(14.4</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Interest expense</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,262,747</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2,203,977</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">58,770</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2.7</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 4pt">Net income/ (loss)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(210,377</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">193,597</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(403,974</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">(208.7</TD><TD STYLE="padding-bottom: 4pt; text-align: left">)</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FlexShopper originated 70,068 gross leases
less same day modifications and cancellations with an average origination value of $464 for the six months ended June 30, 2020
compared to 59,245 gross leases less same day modifications and cancellations with an average origination value of $467 for the
comparable period last year. Total lease revenues for the six months ended June 30, 2020 were $46,597,985 compared to $41,685,935
for the six months ended June 30, 2019, representing an increase of $4,912,050, or 11.8%. Continued growth in repeat customers
coupled with acquiring new customers with more efficient marketing spend is primarily responsible for the increase in leases and
related revenue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cost of lease revenue and merchandise sold
for the six months ended June 30, 2020 was $34,017,075 compared to $30,602,092 for the six months ended June 30, 2019, representing
an increase of $3,414,983, or 11.2%. Cost of lease revenue and merchandise sold for the six months ended June 30, 2020 is comprised
of depreciation expense and impairment of lease merchandise of $32,095,204 and the net book value of merchandise sold of $1,921,871.
Cost of lease revenue and merchandise sold for the six months ended June 30, 2019 is comprised of depreciation expense on lease
merchandise of $29,538,247 and the net book value of merchandise sold of $1,063,845. As the Company&rsquo;s lease revenues increase,
the direct costs associated with them also increase.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Marketing expenses in the six months ended
June 30, 2020 were $1,969,194 compared to $1,162,775 in the six months ended June 30, 2019, an increase of $806,419, or 69.4%.
The Company strategically increased marketing expenditures in its digital channels where it is acquiring customers more efficiently
at its targeted acquisition cost.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">Salaries and benefits in the six months ended June 30, 2020
were $4,825,385 compared to $3,795,168 in the six months ended June 30, 2019, an increase of $1,030,217, or 27.1%. Head count increase
that took place in the fourth quarter of 2019 to handle the volume increase of the holiday season plus the hire of certain key
management resulted in the increase in salaries and benefits expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<!-- Field: Page; Sequence: 25; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Other
operating expenses for the six months ended June 30, 2020 and 2019 included the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 76%; text-align: left">Amortization and depreciation</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">1,062,139</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">1,118,308</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Computer and internet expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">847,573</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">773,078</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Legal and professional fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,030,079</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">619,184</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Merchant bank fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">942,713</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">928,066</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Stock compensation expense</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">623,848</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">328,772</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Customer verification expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">918,512</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">697,443</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt">Other</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">1,083,989</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">973,277</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 4pt">Total</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">6,508,853</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">5,438,128</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;&nbsp;&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Legal
and professional fees in the six months ended June 30,2020 were $1,030,079 compared to $619,184 in the six months ended June 30,
2019, representing an increase of $410,894, or 66%. This increase was due to legal and consulting fees related to underwriting,
marketing, business intelligence enhancements and new product initiatives.&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Operations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">We
promote our FlexShopper products and services across all sales channels through strategic partnerships, direct response marketing,
and affiliate and internet marketing, all of which are designed to increase our lease transactions and name recognition. Our advertisements
emphasize such features as instant spending limits and affordable weekly payments. We believe that as the FlexShopper name gains
familiarity and national recognition through our advertising efforts, we will continue to educate our customers and potential
customers about the lease-to-own payment alternative as well as solidify our reputation as a leading provider of high-quality
branded merchandise and services.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">For
each of our sales channels, FlexShopper has a marketing strategy that includes the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 34%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Online
    LTO Marketplace</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Patent
    pending LTO Payment Method</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>In-store
    LTO technology platform</B></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Search
    engine optimization; pay-per click</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Direct
    to retailers/e-retailers</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Direct
    to retailers/e-retailers</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Online
    affiliate networks</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Partnerships
    with payment aggregators</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Consultants
    &amp; strategic relationships</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Direct
    response television campaigns</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Consultants
    &amp; strategic relationships</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Direct
    mail</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Company believes it has a competitive advantage over competitors in the LTO industry by providing all three channels as a bundled
package to retailers and e-retailers. Management is anticipating a rapid development of the FlexShopper business as we are able
to penetrate each of our sales channels. To support our anticipated growth, FlexShopper will need the availability of substantial
capital resources. See the section captioned &ldquo;Liquidity and Capital Resources&rdquo; below.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 26; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Liquidity
and Capital Resources</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of June 30, 2020, the Company had cash
of $9,851,009 compared to $2,791,829 at the same date in 2019. As of December 31, 2019, the Company had cash of $6,868,472. The
increase in cash from December 31, 2019, was primarily due to the proceeds received under the Paycheck Protection Program.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">As of June 30, 2020, the Company had accounts receivable of
$21,493,916 offset by an allowance for doubtful accounts of $13,523,919, resulting in net accounts receivable of $7,969,997. Accounts
receivable are principally comprised of lease payments owed to the Company. An allowance for doubtful accounts is estimated based
upon historical collection and delinquency percentages.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Financing Activity</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">On
January 25, 2019, FlexShopper, LLC entered into a subordinated debt financing letter agreement with 122 Partners, LLC, as lender,
pursuant to which FlexShopper, LLC issued a subordinated promissory note to 122 Partners, LLC (the &ldquo;January Note&rdquo;)
in the principal amount of $1,000,000. H. Russell Heiser, Jr., FlexShopper&rsquo;s Chief Financial Officer, is a member of 122
Partners, LLC. Payment of the principal amount and accrued interest under the January Note was due and payable by FlexShopper,
LLC on April 30, 2020 and FlexShopper, LLC can prepay principal and interest at any time without penalty. Amounts outstanding
under the January Note bear interest at a rate equal to five percent (5.00%) per annum in excess of the non-default rate of interest
from time to time in effect under the Credit Agreement. Obligations under the January Note are subordinated to obligations under
the Credit Agreement. The January Note is subject to customary representations and warranties and events of default. If an event
of default occurs and is continuing, the Borrower may be required to repay all amounts outstanding under the January Note. Obligations
under the January Note are secured by essentially all of FlexShopper, LLC&rsquo;s assets, subject to the senior rights of the
lenders under the Credit Agreement. On April 30, 2020, pursuant to an amendment to the subordinated debt financing letter agreement,
FlexShopper, LLC and 122 Partners, LLC agreed to extend the maturity date of the January Note to April 30, 2021.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">On
February 19, 2019, FlexShopper, LLC entered into a letter agreement with NRNS Capital Holdings LLC (&ldquo;NRNS&rdquo;), the manager
of which is the Chairman of the Company&rsquo;s Board of Directors, &nbsp;pursuant to which FlexShopper, LLC issued a subordinated
promissory note to NRNS (the &ldquo;February Note&rdquo;) in the principal amount of $2,000,000. Payment of principal and accrued
interest under the February Note is due and payable by FlexShopper, LLC on June 30, 2021 and FlexShopper, LLC can prepay principal
and interest at any time without penalty. Amounts outstanding under the February Note bear interest at a rate equal to five percent
(5.00%) per annum in excess of the non-default rate of interest from time to time in effect under the Credit Agreement. Obligations
under the February Note are subordinated to obligations under the Credit Agreement. The February Note is subject to customary
representations and warranties and events of default. If an event of default occurs and is continuing, FlexShopper, LLC may be
required to repay all amounts outstanding under the February Note. Obligations under the February Note are secured by essentially
all of FlexShopper, LLC&rsquo;s assets, subject to rights of the lenders under the Credit Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FlexShopper, LLC (the &ldquo;Borrower&rdquo;)
applied for and received a loan (the &ldquo;Loan&rdquo;) on May 4, 2020, from Customers Bank (the &ldquo;Lender&rdquo;) in the
principal amount of $1,914,100, pursuant to the Paycheck Protection Program (the &ldquo;PPP&rdquo;) under the Coronavirus Aid,
Relief, and Economic Security Act (the &ldquo;CARES Act&rdquo;), which was enacted March 27, 2020, and administered through the
U.S. Small Business Administration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Loan is evidenced by a promissory note (the &ldquo;Note&rdquo;),
dated April 30, 2020, issued by the Borrower to the Lender. The Note matures on April 30, 2022, and bears interest at the rate
of 1.00% per annum, payable monthly commencing on November 30, 2020, following an initial deferral period as specified under the
PPP. The Note may be prepaid by the Borrower at any time prior to maturity with no prepayment penalty. Proceeds from the Loan will
be available to the Borrower to fund designated expenses, including certain payroll costs, group health care benefits and other
permitted expenses, in accordance with the PPP. Under the terms of the PPP, up to the entire sum of the principal amount and accrued
interest may be forgiven to the extent the Loan proceeds are used for qualifying expenses as described in the CARES Act and applicable
implementing guidance issued by the U.S. Small Business Administration under the PPP. The Company intends to cause the Borrower
to use the entire Loan amount for designated qualifying expenses and to apply for forgiveness of the Loan in accordance with the
terms of the PPP following the covered period which is defined as 8 or 24 weeks from the date of receipt of loan proceeds.&nbsp;
The Company intends to apply for full forgiveness in October 2020, following the 24 week covered period.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Page; Sequence: 27; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Cash
Flow Summary</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Cash
Flows from Operating Activities</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net cash provided by operating activities
was $5,794,941 for the six months ended June 30, 2020 primarily due to the add back of depreciation and impairment on leased merchandise
and provision for doubtful accounts partially offset by the purchases of leased merchandise and the change in accounts receivable
and accounts payable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net cash provided by operating activities
was $2,695,843 for the six months ended June 30, 2019 primarily due to the add back of depreciation and impairment on leased merchandise
and provision for doubtful accounts partially offset by the purchases of leased merchandise and the change in accounts receivable
and accounts payable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Cash Flows from Investing Activities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the six months ended June 30, 2020,
net cash used in investing activities was $1,399,360 comprised of $201,000 for the purchase of property and equipment and $1,198,360
for capitalized software costs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the six months ended June 30, 2019,
net cash used in investing activities was $1,105,122 comprised of $44,433 for the purchase of property and equipment and $1,060,689
for capitalized software costs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Cash Flows from Financing Activities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net cash used in financing activities was
$1,413,044 for the six months ended June 30, 2020 due to loan repayments on the Credit Agreement of $5,864,250 partially offset
by $2,412,000 of funds drawn on the Credit Agreement and by $1,914,100 of proceeds received under the Paycheck Protection Program.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">Net cash used in financing activities was $4,940,102 for the
six months ended June 30, 2019 due to loan repayments on the Credit Agreement of $9,255,988 partially offset by $2,940,000 of funds
drawn on the Promissory Notes and $1,358,343 of funds drawn on the Credit Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Capital
Resources</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To date, funds derived from the sale of
FlexShopper&rsquo;s common stock, warrants, Series 1 Convertible Preferred Stock and Series 2 Convertible Preferred Stock and the
Company&rsquo;s ability to borrow funds against the lease portfolio have provided the liquidity and capital resources necessary
to fund its operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Commitment Termination Date of the
Credit Agreement (see Note 7) is February 28, 2021 and, accordingly, the Company would then start to repay all borrowed amounts
under the facility through February 21, 2022.&nbsp; Additionally, $ 3,750,000 and $1,000,000 of Promissory Notes (see Note 6) are
due by June 30, 2021 and by April 30, 2021, respectively. The Company anticipates either renegotiating the terms of the Credit
Agreement and Promissory Notes with the existing lenders or entering into agreements to refinance the existing arrangements with
new lenders prior to the maturity of these agreements.&nbsp; While the Company has been successful in previously refinancing these
agreements and the holders of both the Credit Agreement and Promissory Notes are significant equity holders, it cannot provide
any assurance that such refinancing&rsquo;s will be available on terms favorable to the Company or available at all.&nbsp; The
inability to refinance the Credit Agreement and/or Promissory Notes could have a material impact to the Company&rsquo;s operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 28; Options: NewSection; Value: 25 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: center"><TD STYLE="width: 100%"></TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Financial Impact of COVID-19 Pandemic</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">COVID-19 has had an impact on the Company. &nbsp;&nbsp;The primary
impacts have included a transition to a significant amount of remote workers as well as changes to customer origination sources.&nbsp;
Fortunately, regarding tele-work, our South Florida location required a thorough Hurricane Impact plan that enabled all our employees
to work remotely if required. Early in the second quarter of 2020, FlexShopper pivoted that Hurricane Plan to a COVID-19 plan in
order to allow employees to work outside of the office.&nbsp; As of the end of July, approximately 80% of our employees are working
remotely.&nbsp;All employees via specially configured laptops are able to access the same data and have the same functionality
as if they were in the office.&nbsp;FlexShopper is currently exploring options to bring employees back into the workplace on a
rotational basis.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The other primary impact has been on customer
origination sources.&nbsp;Pre-COVID-19, approximately 40% of new customers were obtained through brick and mortar or B2B retailers.&nbsp;
The pandemic-related closing and limited operations of retailers, as well as shelter in place orders, limited our new customers
from this channel over the second quarter and will continue to have an impact while COVID-19 mandates limit operations of retailers.&nbsp;Origination
amounts in these channels are currently almost 70% of their February results, have recovered substantially from their lowest point
in the second quarter and continue to show improvement as time goes on.&nbsp;However, it is unclear at the moment when this origination
channel, on a per location basis, will recover to pre-COVID-19 levels. Additionally, in mid-March, both in the B2C and B2B verticals,
FlexShopper reduced approval rates in order to add only new customers that would exhibit exceptional payment performance given
the unknown time and breadth of the COVID-19 pandemic.&nbsp; The Company continues to observe and evaluate the performance of different
tranches of the customer portfolio in order to adjust approval rates going forward.&nbsp; Finally, the COVID-19 environment delayed
the rollout of some B2B initiatives, although as of the beginning of August it looks like the obstacles to adding new retailers
have been mitigated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Areas of the business that have not been negatively impacted
by COVID-19, but potentially positively impacted, include the payment rate of the portfolio.&nbsp; The percentage of delinquent
consumers has decreased since the end of the first quarter. &nbsp;That has resulted in better portfolio performance than was observed
prior to COVID-19.&nbsp; While a portion of this is related to modification to underwriting that started in the fourth quarter
of 2019, there is also an unknown portion of this improved performance attributable to the government stimulus.&nbsp; Moreover,
the improved performance coupled with participation in the CARES Act programs has enabled FlexShopper to increase cash. COVID-19
has not jeopardized FlexShopper&rsquo;s ability to satisfy the Credit Agreement covenants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Off-Balance
Sheet Arrangements</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Company does not have any off-balance sheet arrangements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 68.2pt; text-align: justify; text-indent: -68.2pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B><A NAME="a_005"></A>ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK &nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 68.2pt; text-align: justify; text-indent: -68.2pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Not
applicable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B><A NAME="a_006"></A>ITEM
4. CONTROLS AND PROCEDURES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
Company maintains disclosure controls and procedures that are designed to ensure that information required to be disclosed in
the Company&rsquo;s Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in
the SEC&rsquo;s rules and forms, and that such information is accumulated and communicated to the Company&rsquo;s management,
including its Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required
disclosure based closely on the definition of &ldquo;disclosure controls and procedures&rdquo; in Rule 13a-15(e). In designing
and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well
designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management necessarily
was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures. The Company
carried out an evaluation, under the supervision and with the participation of the Company&rsquo;s management, including the Company&rsquo;s
Chief Executive Officer and the Company&rsquo;s Chief Financial Officer, of the effectiveness of the design and operation of the
Company&rsquo;s disclosure controls and procedures. Based on the foregoing, the Company&rsquo;s Chief Executive Officer and Chief
Financial Officer concluded that the Company&rsquo;s disclosure controls and procedures were effective at the reasonable assurance
level at June 30, 2020.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">There
were no changes in the Company&rsquo;s internal controls over financial reporting during the most recently completed fiscal quarter
that have materially affected or are reasonably likely to materially affect the Company&rsquo;s internal control over financial
reporting.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<!-- Field: Page; Sequence: 29; Value: 25 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: center"><TD STYLE="width: 100%"></TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B><A NAME="a_007"></A>PART II. OTHER INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 88pt; text-indent: -88pt"><B><A NAME="a_008"></A>ITEM 1. LEGAL PROCEEDINGS.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are not currently a party to any pending
legal proceedings that we believe will have a material adverse effect on our business, financial condition or results of operations.
We may, however, be subject to various claims and legal actions arising in the ordinary course of business from time to time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><A NAME="a_009"></A>ITEM 1A. RISK FACTORS.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the other information set
forth in this report, you should carefully consider the factors discussed under Part I, Item 1A, &ldquo;Risk Factors&rdquo; in
our Annual Report on Form 10-K for the year ended December 31, 2019. These factors could materially adversely affect our business,
financial condition, liquidity, results of operations and capital position, and could cause our actual results to differ materially
from our historical results or the results contemplated by the forward-looking statements contained in this report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our business and results of operations will be, and our financial
condition may be, impacted by the outbreak of COVID-19 and such impact could be materially adverse.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The global spread of the novel coronavirus (COVID-19) has created
significant volatility, uncertainty and economic disruption. The extent to which the coronavirus pandemic impacts our business,
operations and financial results is uncertain and will depend on numerous evolving factors that we may not be able to accurately
predict, including:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px"></TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">the duration and scope of the pandemic;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px"></TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">governmental, business and individual actions taken in response to the pandemic and the impact of those actions on national and global economic activity;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px"></TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">the actions taken in response to economic disruption;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px"></TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">the impact of business disruptions and reductions in employment levels on our customers and the resulting impact on their demand for our services and solutions;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px"></TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">the increase in business failures among small- and mid-sized businesses that we serve;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px"></TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">our customers&rsquo; ability to pay for our services and solutions; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px"></TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">our ability to provide our services and solutions, including as a result of our employees or our customers&rsquo; employees working remotely and/or closures of offices and facilities.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any of these factors could cause or contribute to the risks
and uncertainties identified in our fiscal 2019 Form 10-K and could materially adversely affect our business, financial condition
and results of operations. For more information regarding the impact of COVID-19 on our Company, see &ldquo;Management&rsquo;s
Discussion and Analysis of Financial Condition and Results of Operations- Financial Impact of COVID-19 Pandemic&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><A NAME="a_010"></A>ITEM 2. UNREGISTERED SALES OF EQUITY
SECURITIES AND USE OF PROCEEDS.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of June 30, 2020, the Company had issued
warrants exercisable for 640,000 shares of its common stock to XLR8 Capital Partners LLC (&ldquo;XLR8&rdquo;) pursuant to that
certain Consulting Agreement, dated February 19, 2019, by and between the Company and XLR8. The warrants are exercisable immediately
at a weighted average price of $1.79 per share and an exercise price range from $1.25 to $2.93 and will remain exercisable until
June 30, 2023. In connection with the issuance of the warrants, the Company relied on the exemption from registration provided
by Section 4(a)(2) of the Securities Act of 1933, as amended, for transactions not involving a public offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 30; Value: 25 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: center"><TD STYLE="width: 100%"></TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table details the warrants
granted for the six months ended June 30, 2020:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">Warrants</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold">Grant Date</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Granted</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 88%">January 31, 2020</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">40,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>February 29, 2020</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">40,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>March 31, 2020</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">40,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>April 30, 2020</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">40,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>May 31, 2020</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">40,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt">June 30, 2020</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">40,000</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">240,000</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 88pt; text-indent: -88pt"><B><A NAME="a_011"></A>ITEM 3. DEFAULTS UPON SENIOR
SECURITIES.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><A NAME="a_012"></A>ITEM 4. MINE SAFETY DISCLOSURES.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 88pt; text-indent: -88pt"><B><A NAME="a_013"></A>ITEM 5. OTHER INFORMATION.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 88pt; text-indent: -88pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 31; Value: 25 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: center"><TD STYLE="width: 100%"></TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><A NAME="a_014"></A>ITEM 6. EXHIBITS:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; font-weight: bold; text-align: left">Exhibit<BR> Number</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Description</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; width: 9%; text-align: center">3.1</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 90%; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1397047/000121390018002740/f10k2017ex3-1_flexshopper.htm">Restated Certificate of Incorporation of FlexShopper, Inc. (previously filed as Exhibit 3.1 to the Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2017 and incorporated herein by reference).</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="vertical-align: top; text-align: center">3.2</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1397047/000121390019003916/f10k2018ex3-2_flexshopper.htm">Amended and Restated Bylaws (previously filed as Exhibit 3.2 to the Company&rsquo;s Current Report on Form 10-K filed on March 11, 2019 and incorporated herein by reference).</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: center">3.3</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1397047/000121390018012851/f8k091718ex3-1_flexshop.htm">Certificate of Amendment to the Certificate of Incorporation of the Company (previously filed as Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K filed on September 21, 2018 and incorporated herein by reference).</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="vertical-align: top; text-align: center">3.4</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1397047/000121390018014876/f10q0918ex3-4_flexshopper.htm">Certificate of Amendment to the Certificate of Incorporation of the Company (previously filed as Exhibit 3.4 to the Company&rsquo;s Quarterly Report on Form 10-Q filed on November 5, 2018 and incorporated herein by reference).</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: center">10.1</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1397047/000121390020011183/f10q0320ex10-3_flexshopper.htm"><FONT STYLE="font-size: 10pt">Form of Commitment Letter and Promissory Note between FlexShopper, LLC and Customer Bank </FONT>(previously filed as Exhibit 10.3 to the Company&rsquo;s Quarterly Report on Form 10-Q filed on May 6, 2020 and incorporated herein by reference)<FONT STYLE="font-size: 10pt">.</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="vertical-align: top; text-align: center">10.2</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1397047/000121390020011183/f10q0320ex10-4_flexshopper.htm">Amendment
    to Subordinated Debt Financing Letter Agreement issued by FlexShopper, LLC to 122 Partners, LLC. <FONT STYLE="font-family: Times New Roman, Times, Serif">(previously
    filed as Exhibit 10.4 to the Company&rsquo;s Quarterly Report on Form 10-Q filed on May 6, 2020 and incorporated herein by
    reference).</FONT></A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: center">10.3</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1397047/000121390020010428/def14a0420_flexshopper.htm#T6">Amendment to the FlexShopper, Inc. 2018 Omnibus Equity Compensation Plan (previously filed as Appendix A to the Company&rsquo;s Definitive Proxy Statement filed on April 29, 2020 and incorporated herein by reference).+</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="vertical-align: top; text-align: center">31.1</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><A HREF="ex31_1.htm">Rule 13a-14(a) Certification - Principal Executive Officer*</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: center">31.2</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><A HREF="ex31_2.htm">Rule 13a-14(a) Certification - Principal Financial Officer*</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="vertical-align: top; text-align: center">32.1</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><A HREF="ex32_1.htm">Section 1350 Certification - Principal Executive Officer*</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: center">32.2</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><A HREF="ex32_2.htm">Section 1350 Certification - Principal Financial Officer*</A></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="vertical-align: top; text-align: center">101.INS</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">XBRL Instance Document, XBRL Taxonomy Extension Schema*</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: center">101.SCH</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">Document, XBRL Taxonomy Extension*</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="vertical-align: top; text-align: center">101.CAL</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">Calculation Linkbase, XBRL Taxonomy Extension Definition*</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: center">101.DEF</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">Linkbase, XBRL Taxonomy Extension Labels*</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="vertical-align: top; text-align: center">101.LAB</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">Linkbase, XBRL Taxonomy Extension*</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: center">101.PRE</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">Presentation Linkbase*</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Filed herewith.</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">+</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Indicates a management contract or compensatory plan or arrangement.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 32; Value: 25 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></P><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: center"><TD STYLE="width: 100%"></TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_015"></A>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: left">FLEXSHOPPER, INC.</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 60%; text-align: left; padding-bottom: 1.5pt">Date: August 10, 2020</TD>
    <TD STYLE="width: 4%; padding-bottom: 1.5pt">By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 36%; text-align: left; padding-bottom: 1.5pt">/s/ Richard House Jr.</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Richard House Jr.</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Chief Executive Officer <BR>(Principal Executive Officer)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Date: August 10, 2020</TD>
    <TD STYLE="padding-bottom: 1.5pt">By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; padding-bottom: 1.5pt">/s/ H. Russell Heiser</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">H. Russell Heiser</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Chief Financial Officer <BR>(Principal Financial Officer)</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">30</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>




</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>ex31_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 31.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">I, Rich House, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">1. I have reviewed this Quarterly Report on Form 10-Q of FlexShopper,
Inc.;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">2. Based on my knowledge, this report does
not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in
light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">3. Based on my knowledge, the financial statements,
and other financial information included in this report, fairly present in all material respects the financial condition, results
of operations and cash flows of the registrant as of, and for, the periods presented in this report;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">4. The registrant&rsquo;s other certifying
officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules
13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
for the registrant and have:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">a) Designed such disclosure
controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that
material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within
those entities, particularly during the period in which this report is being prepared;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">b) Designed such internal
control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision,&nbsp;to
provide reasonable assurance regarding the reliability of financial reporting&nbsp;and the preparation of financial statements
for external purposes in accordance&nbsp;&nbsp;with generally accepted accounting principles;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">c) Evaluated the effectiveness
of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">d) Disclosed in this report
any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s most
recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal
control over financial reporting; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">5. The registrant&rsquo;s other certifying
officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s
auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">a) All significant deficiencies
and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to
adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">b) Any fraud, whether
or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control
over financial reporting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 62%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: August 10, 2020</FONT></TD>
    <TD STYLE="width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 35%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Richard House Jr.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Richard House Jr.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer <BR>
(Principal Executive Officer)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"><B>&nbsp;</B></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>ex31_2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 31.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">I, Russ Heiser, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">1. I have reviewed this Quarterly Report on Form 10-Q of FlexShopper,
Inc.;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">2. Based on my knowledge, this report does
not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in
light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">3. Based on my knowledge, the financial statements,
and other financial information included in this report, fairly present in all material respects the financial condition, results
of operations and cash flows of the registrant as of, and for, the periods presented in this report;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">4. The registrant&rsquo;s other certifying
officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules
13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
for the registrant and have:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">a) Designed such disclosure
controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that
material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within
those entities, particularly during the period in which this report is being prepared;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">b) Designed such internal
control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision,&nbsp;to
provide reasonable assurance regarding the reliability of financial reporting&nbsp;and the preparation of financial statements
for external purposes in accordance&nbsp;&nbsp;with generally accepted accounting principles;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">c) Evaluated the effectiveness
of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">d) Disclosed in this report
any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s most
recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal
control over financial reporting; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">5. The registrant&rsquo;s other certifying
officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s
auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">a) All significant deficiencies
and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to
adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">b) Any fraud, whether
or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control
over financial reporting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date: August 10, 2020</FONT></TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ H. Russell Heiser</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">H. Russell Heiser</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief Financial Officer <BR>
(Principal Financial Officer)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt"></P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>4
<FILENAME>ex32_1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 32.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PURSUANT TO 18 U.S.C. SECTION 1350</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">In connection with the
Quarterly Report of FlexShopper, Inc. (the &ldquo;Company&rdquo;) on Form 10-Q for the period ended June 30, 2020 as filed with
the Securities and Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), I, Richard House, Principal Executive Officer
of the Company, certify, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act, that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(1) The Report fully complies with the requirements
of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(2) The information contained in the Report
fairly presents, in all material respects, the financial condition and results of operations of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 62%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date: August 10, 2020</FONT></TD>
    <TD STYLE="width: 3%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; width: 35%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Richard House Jr.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Richard House Jr.</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief Executive Officer <BR>
(Principal Executive Officer)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>5
<FILENAME>ex32_2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 32.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PURSUANT TO 18 U.S.C. SECTION 1350</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 40.7pt">In connection with the
Quarterly Report of FlexShopper, Inc. (the &ldquo;Company&rdquo;) on Form 10-Q for the period ended June 30, 2020 as filed with
the Securities and Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), I, Russ Heiser, Principal Financial Officer
of the Company, certify, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act, that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(1) The Report fully complies with the requirements
of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(2) The information contained in the Report
fairly presents, in all material respects, the financial condition and results of operations of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16.5pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date: August 10, 2020</FONT></TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ H. Russell Heiser</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">H. Russell Heiser</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief Financial Officer <BR>
(Principal Financial Officer)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 40.7pt">&nbsp;</P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.INS
<SEQUENCE>6
<FILENAME>fpay-20200630.xml
<DESCRIPTION>XBRL INSTANCE FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoXBRL; Version: 5.4a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: fpay%2D20200630.xfr; Date: 2020%2D08%2D10T15:26:20Z -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x80030002 -->
<xbrli:xbrl xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2020-01-31" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:us-gaap="http://fasb.org/us-gaap/2020-01-31" xmlns:us-roles="http://fasb.org/us-roles/2020-01-31" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:us-types="http://fasb.org/us-types/2020-01-31" xmlns:country="http://xbrl.sec.gov/country/2020-01-31" xmlns:currency="http://xbrl.sec.gov/currency/2020-01-31" xmlns:exch="http://xbrl.sec.gov/exch/2020-01-31" xmlns:naics="http://xbrl.sec.gov/naics/2017-01-31" xmlns:sic="http://xbrl.sec.gov/sic/2020-01-31" xmlns:srt="http://fasb.org/srt/2020-01-31" xmlns:fpay="http://anchorfundingservices.com/20200630">
    <link:schemaRef xlink:href="fpay-20200630.xsd" xlink:type="simple" />
    <xbrli:context id="Context_9ME_01_Jan_2018T00_00_00_TO_30_Sep_2018T00_00_00">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_PropertyPlantAndEquipmentByTypeAxis_WebsiteAndInternalUseSoftwareMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:WebsiteAndInternalUseSoftwareMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_PropertyPlantAndEquipmentByTypeAxis_FurnitureAndFixturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_PropertyPlantAndEquipmentByTypeAxis_ComputersAndSoftwareMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_StatementEquityComponentsAxis_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_StatementEquityComponentsAxis_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_StatementEquityComponentsAxis_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_AwardTypeAxis_EmployeeStockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="Context_As_Of_26_Apr_2018T00_00_00_TO_26_Apr_2018T00_00_00_PlanNameAxis_OmnibusEquityCompensationPlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">fpay:OmnibusEquityCompensationPlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-04-26</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="Context_As_Of_26_Apr_2018T00_00_00_TO_26_Apr_2018T00_00_00_PlanNameAxis_OmnibusEquityCompensationPlanOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">fpay:OmnibusEquityCompensationPlanOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-04-26</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-01-25">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-01-25</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-02-01to2019-02-19">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-02-01</xbrli:startDate>
        <xbrli:endDate>2019-02-19</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2018-09-06to2018-09-30_us-gaap_WarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2018-09-06</xbrli:startDate>
        <xbrli:endDate>2018-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-01-25_us-gaap_ChiefFinancialOfficerMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:ChiefFinancialOfficerMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-01-25</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-02-19_custom_NrnsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-02-19</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-09-30_custom_NrnsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-09-30_custom_HeiserMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:HeiserMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31_us-gaap_EmployeeStockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-03-30to2019-04-02_custom_CreditAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-03-30</xbrli:startDate>
        <xbrli:endDate>2019-04-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-05-27to2019-06-10_us-gaap_StockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DerivativeInstrumentRiskAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-05-27</xbrli:startDate>
        <xbrli:endDate>2019-06-10</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-06-30_us-gaap_ConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:ConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31_custom_SeriesConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31_custom_SeriesConvertiblePreferredStockMember54952406">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember54952421">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-04-02_custom_CreditAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-04-02</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-01-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-01-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-01-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2017-08-01to2017-08-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2017-08-01</xbrli:startDate>
        <xbrli:endDate>2017-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2018-04-01to2018-04-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2018-04-01</xbrli:startDate>
        <xbrli:endDate>2018-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_ConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:ConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-06-30_custom_ConvertibleSeriesTwoPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_ConvertibleSeriesTwoPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-06-30_custom_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-06-30_us-gaap_StockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_StockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:StockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-06-30_us-gaap_WarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_FinanceLeasesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">fpay:FinanceLeasesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_OperatingLeasesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">fpay:OperatingLeasesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_FurnitureAndFixturesMember_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_srt_MaximumMember_us-gaap_FurnitureAndFixturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_WebsiteAndInternalUseSoftwareMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:WebsiteAndInternalUseSoftwareMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_ComputersAndSoftwareMember_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_ComputersAndSoftwareMember_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_FurnitureAndFixturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_WebsiteAndInternalUseSoftwareMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:WebsiteAndInternalUseSoftwareMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_ComputersAndSoftwareMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">fpay:ComputersAndSoftwareMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_RequiredCovenantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">fpay:RequiredCovenantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_ActualPositionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">fpay:ActualPositionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_CreditAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_CreditAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-06-30_custom_CreditAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_StateAndLocalJurisdictionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">us-gaap:StateAndLocalJurisdictionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_DomesticCountryMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:IncomeTaxAuthorityAxis">us-gaap:DomesticCountryMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_WarrantTwoMember_us-gaap_WarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">fpay:WarrantTwoMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_WarrantThreeMember_us-gaap_WarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">fpay:WarrantThreeMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_WarrantFourMember_us-gaap_WarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">fpay:WarrantFourMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember181855750">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_WarrantTwoMember_us-gaap_WarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">fpay:WarrantTwoMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_WarrantThreeMember_us-gaap_WarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">fpay:WarrantThreeMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_WarrantFourMember_us-gaap_WarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">fpay:WarrantFourMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerFivePointFiveZeroMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerFivePointFiveZeroMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointTwoFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointTwoFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSevenSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointSevenSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointZeroZeroMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerTwoPointZeroZeroMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSixNineMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointSixNineMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointFiveFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointFiveFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointZeroOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerTwoPointZeroOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointSevenEightMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerTwoPointSevenEightMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointFiveThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerTwoPointFiveThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointNineThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerTwoPointNineThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointFourZeroMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointFourZeroMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOneTwoFiveZeroMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOneTwoFiveZeroMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerFivePointFiveZeroMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerFivePointFiveZeroMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointTwoFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointTwoFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSevenSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointSevenSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointZeroZeroMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerTwoPointZeroZeroMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSixNineMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointSixNineMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointFiveFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointFiveFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointZeroOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerTwoPointZeroOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointSevenEightMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerTwoPointSevenEightMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointFiveThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerTwoPointFiveThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointNineThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerTwoPointNineThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointFourZeroMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointFourZeroMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOneTwoFiveZeroMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOneTwoFiveZeroMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2016-06-02to2016-06-30_custom_SeriesTwoConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesTwoConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2016-06-02</xbrli:startDate>
        <xbrli:endDate>2016-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_ConsultantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">fpay:ConsultantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_PreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_SeriesOneConvertiblePreferredStockMember_us-gaap_PreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesOneConvertiblePreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_SeriesOneConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesOneConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_SeriesOneConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesOneConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_ConvertiblePreferredStockSeriesTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertiblePreferredStockSeriesTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_ConvertiblePreferredStockSeriesTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:ConvertiblePreferredStockSeriesTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-27to2020-02-04">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-27</xbrli:startDate>
        <xbrli:endDate>2020-02-04</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-02-04">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-02-04</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-02-19">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-02-19</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-02-03to2020-02-19">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-02-03</xbrli:startDate>
        <xbrli:endDate>2020-02-19</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_EmployeeStockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-06-30_us-gaap_EmployeeStockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_DebtInstrumentRedemptionPeriodOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentRedemptionPeriodAxis">us-gaap:DebtInstrumentRedemptionPeriodOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_DebtInstrumentRedemptionPeriodTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentRedemptionPeriodAxis">us-gaap:DebtInstrumentRedemptionPeriodTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-01-25_srt_ChiefFinancialOfficerMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:ChiefFinancialOfficerMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-01-25</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_srt_ChiefFinancialOfficerMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:ChiefFinancialOfficerMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_srt_ChiefFinancialOfficerMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:ChiefFinancialOfficerMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-02-01to2019-02-19_custom_NrnsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-02-01</xbrli:startDate>
        <xbrli:endDate>2019-02-19</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_NrnsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_NrnsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2018-09-01to2018-09-30_custom_HeiserMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:HeiserMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2018-09-01</xbrli:startDate>
        <xbrli:endDate>2018-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_custom_HeiserMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:HeiserMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-06-30_custom_SeriesConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-06-30_custom_SeriesConvertiblePreferredStockOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-06-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-06-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-06-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_PromissoryNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-06-30_custom_PromissoryNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_CreditAgreementMember145044082">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-02to2020-04-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-02</xbrli:startDate>
        <xbrli:endDate>2020-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-06-30_custom_CreditAgreementMember380475062">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-03-31_custom_SeriesConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-03-31_custom_SeriesConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-03-31_custom_SeriesConvertiblePreferredStockOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-04-01to2019-06-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-04-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-04-01to2019-06-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-04-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-01to2019-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-04-01to2019-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-04-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-03-31_custom_SeriesConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-03-31_custom_SeriesConvertiblePreferredStockOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">fpay:SeriesConvertiblePreferredStockOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-01to2020-06-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-01to2020-06-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-01to2020-06-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-01to2020-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_WarrantFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">fpay:WarrantFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_WarrantSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">fpay:WarrantSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_WarrantSevenMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">fpay:WarrantSevenMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-01-31_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-01-31_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2018-01-01to2018-01-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2018-01-01</xbrli:startDate>
        <xbrli:endDate>2018-01-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2018-08-01to2018-08-29_custom_NrnsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2018-08-01</xbrli:startDate>
        <xbrli:endDate>2018-08-29</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2018-09-01to2018-09-30_custom_NrnsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:NrnsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2018-09-01</xbrli:startDate>
        <xbrli:endDate>2018-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_HeiserMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">fpay:HeiserMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_custom_FlexShoppersLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">fpay:FlexShoppersLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-01to2020-06-30_custom_CreditAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-04-01to2019-06-30_custom_CreditAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-04-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-01to2020-06-30_custom_PromissoryNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-04-01to2019-06-30_custom_PromissoryNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">fpay:PromissoryNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-04-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-01to2020-06-30_custom_CreditAgreementMember507482125">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-04-01to2019-06-30_custom_CreditAgreementMember507490159">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-04-01</xbrli:startDate>
        <xbrli:endDate>2019-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointThreeFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointThreeFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSevenFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointSevenFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointNintyOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointNintyOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointThreeFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointThreeFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSevenFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointSevenFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointNintyOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="fpay:ExercisePriceAxis">fpay:DollerOnePointNintyOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2015-03-06_custom_CreditAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="fpay:AgreementAxis">fpay:CreditAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2015-03-06</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_WarrantFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">fpay:WarrantFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_WarrantSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">fpay:WarrantSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_us-gaap_WarrantMember_custom_WarrantSevenMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">fpay:WarrantSevenMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-10">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-10</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-01to2020-06-30_custom_SeriesOneConvertiblePreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">fpay:SeriesOneConvertiblePreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-01to2020-05-04">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001397047</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-05-04</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USD_per_Share">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
    <xbrli:unit id="pure">
      <xbrli:measure>xbrli:pure</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Sqft">
      <xbrli:measure>utr:sqft</xbrli:measure>
    </xbrli:unit>
    <us-gaap:InterestExpense contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">2203977</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">2262747</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="From2020-01-01to2020-06-30_custom_CreditAgreementMember" unitRef="USD" decimals="0">1665440</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="From2019-01-01to2019-06-30_custom_CreditAgreementMember" unitRef="USD" decimals="0">1689529</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">1021984</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">1051120</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="From2020-04-01to2020-06-30_custom_CreditAgreementMember507482125" unitRef="USD" decimals="0">763910</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="From2019-04-01to2019-06-30_custom_CreditAgreementMember507490159" unitRef="USD" decimals="0">735619</us-gaap:InterestExpense>
    <us-gaap:LineOfCreditFacilityDescription contextRef="From2019-03-30to2019-04-02_custom_CreditAgreementMember">The Commitment Termination Date was extended to February 28, 2021.</us-gaap:LineOfCreditFacilityDescription>
    <us-gaap:LineOfCreditFacilityDescription contextRef="From2019-01-01to2019-01-25_srt_ChiefFinancialOfficerMember">Payment of the principal amount and accrued interest under the January 2019 Note was due and payable by FlexShopper, LLC on April 30, 2020 and FlexShopper, LLC can prepay principal and interest at any time without penalty.</us-gaap:LineOfCreditFacilityDescription>
    <us-gaap:LineOfCreditFacilityDescription contextRef="From2019-02-01to2019-02-19_custom_NrnsMember">Payment of principal and accrued interest under the February Note is due and payable by FlexShopper, LLC on June 30, 2021 and FlexShopper, LLC can prepay principal and interest at any time without penalty.</us-gaap:LineOfCreditFacilityDescription>
    <us-gaap:LineOfCreditFacilityDescription contextRef="From2018-01-01to2018-01-31">Upon 30 days' prior written notice from the applicable noteholder and the Company can prepay principal and interest at any time without penalty.</us-gaap:LineOfCreditFacilityDescription>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2019-04-02_custom_CreditAgreementMember" unitRef="pure" decimals="INF">0.11</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2020-06-30_custom_CreditAgreementMember" unitRef="pure" decimals="INF">0.1118</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2020-06-30_custom_ConvertiblePreferredStockSeriesTwoMember" unitRef="pure" decimals="INF">0.10</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2020-06-30_srt_ChiefFinancialOfficerMember" unitRef="pure" decimals="INF">0.1618</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2020-06-30_custom_NrnsMember" unitRef="pure" decimals="INF">0.1618</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2020-06-30_custom_HeiserMember" unitRef="pure" decimals="INF">0.1618</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:UnamortizedDebtIssuanceExpense contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">281138</us-gaap:UnamortizedDebtIssuanceExpense>
    <us-gaap:UnamortizedDebtIssuanceExpense contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">73676</us-gaap:UnamortizedDebtIssuanceExpense>
    <us-gaap:ProvisionForDoubtfulAccounts contextRef="Context_9ME_01_Jan_2018T00_00_00_TO_30_Sep_2018T00_00_00" unitRef="USD" decimals="0">34838046</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:ProvisionForDoubtfulAccounts contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">15774830</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:ProvisionForDoubtfulAccounts contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">15564198</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:OperatingLossCarryforwards contextRef="AsOf2020-06-30_us-gaap_StateAndLocalJurisdictionMember" unitRef="USD" decimals="0">6000000</us-gaap:OperatingLossCarryforwards>
    <us-gaap:OperatingLossCarryforwards contextRef="AsOf2020-06-30_us-gaap_DomesticCountryMember" unitRef="USD" decimals="0">66900000</us-gaap:OperatingLossCarryforwards>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs contextRef="Context_9ME_01_Jan_2018T00_00_00_TO_30_Sep_2018T00_00_00" unitRef="USD" decimals="0">28615411</us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs>
    <us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">12017220</us-gaap:AllowanceForDoubtfulAccountsReceivableWriteOffs>
    <fpay:OperatingLossCarryForwardsExpirationPeriod contextRef="From2020-01-01to2020-06-30">Offset future taxable income which expire from 2024 to 2037. NOL's created after January 1, 2018 do not expire, but are limited.</fpay:OperatingLossCarryForwardsExpirationPeriod>
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="From2020-01-01to2020-06-30_us-gaap_DebtInstrumentRedemptionPeriodOneMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="From2020-01-01to2020-06-30_us-gaap_DebtInstrumentRedemptionPeriodTwoMember" unitRef="USD" decimals="0">4750000</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="From2020-05-01to2020-05-04" unitRef="USD" decimals="0">1914100</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
    <us-gaap:DebtInstrumentPeriodicPaymentInterest contextRef="From2020-01-01to2020-06-30_us-gaap_DebtInstrumentRedemptionPeriodOneMember" unitRef="USD" decimals="0">60470</us-gaap:DebtInstrumentPeriodicPaymentInterest>
    <us-gaap:DebtInstrumentPeriodicPaymentInterest contextRef="From2020-01-01to2020-06-30_us-gaap_DebtInstrumentRedemptionPeriodTwoMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:ProceedsFromIssuanceOfWarrants contextRef="From2019-01-01to2019-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:ProceedsFromIssuanceOfWarrants contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">131250</us-gaap:ProceedsFromIssuanceOfWarrants>
    <us-gaap:ProceedsFromIssuanceOfWarrants contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember181855750" unitRef="USD" decimals="0">40000</us-gaap:ProceedsFromIssuanceOfWarrants>
    <fpay:WarrantsExercisableForSharesOfCommonStock contextRef="From2018-09-06to2018-09-30_us-gaap_WarrantMember" unitRef="shares" decimals="INF">5750000</fpay:WarrantsExercisableForSharesOfCommonStock>
    <fpay:WarrantsExercisableForSharesOfCommonStock contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember181855750" unitRef="shares" decimals="INF">1055184</fpay:WarrantsExercisableForSharesOfCommonStock>
    <fpay:DescriptionOfWarrantsExpiration contextRef="From2018-09-06to2018-09-30_us-gaap_WarrantMember">The warrants were immediately exercisable and expire five years from the date of issuance.</fpay:DescriptionOfWarrantsExpiration>
    <fpay:DescriptionOfWarrantsExpiration contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember181855750">The warrants are exercisable at $1.25 per share of common stock and expire on September 28, 2023.</fpay:DescriptionOfWarrantsExpiration>
    <fpay:DescriptionOfWarrantsExpiration contextRef="From2016-06-02to2016-06-30_custom_SeriesTwoConvertiblePreferredStockMember">The Company issued to the placement agent in such offering warrants exercisable for 439 shares of Series 2 Convertible Preferred Stock at an initial exercise price of $1,250 per share, which expire seven years after the date of issuance.</fpay:DescriptionOfWarrantsExpiration>
    <fpay:DescriptionOfWarrantsExpiration contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_ConsultantMember">The warrants are immediately exercisable and expire following the close of business on June 30, 2023.</fpay:DescriptionOfWarrantsExpiration>
    <fpay:WarrantExercisePrice contextRef="From2018-09-06to2018-09-30_us-gaap_WarrantMember" unitRef="USD_per_Share" decimals="INF">1.25</fpay:WarrantExercisePrice>
    <fpay:WarrantExercisePrice contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember181855750" unitRef="USD_per_Share" decimals="INF">1.25</fpay:WarrantExercisePrice>
    <fpay:WarrantExercisePrice contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_ConsultantMember" unitRef="USD_per_Share" decimals="INF">1.25</fpay:WarrantExercisePrice>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2020-06-30" unitRef="pure" decimals="INF">1.00</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <dei:EntityRegistrantName contextRef="From2020-01-01to2020-06-30">FlexShopper, Inc.</dei:EntityRegistrantName>
    <dei:EntityCentralIndexKey contextRef="From2020-01-01to2020-06-30">0001397047</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="From2020-01-01to2020-06-30">false</dei:AmendmentFlag>
    <dei:CurrentFiscalYearEndDate contextRef="From2020-01-01to2020-06-30">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:DocumentType contextRef="From2020-01-01to2020-06-30">10-Q</dei:DocumentType>
    <dei:DocumentPeriodEndDate contextRef="From2020-01-01to2020-06-30">2020-06-30</dei:DocumentPeriodEndDate>
    <dei:DocumentFiscalPeriodFocus contextRef="From2020-01-01to2020-06-30">Q2</dei:DocumentFiscalPeriodFocus>
    <dei:DocumentFiscalYearFocus contextRef="From2020-01-01to2020-06-30">2020</dei:DocumentFiscalYearFocus>
    <dei:EntityCurrentReportingStatus contextRef="From2020-01-01to2020-06-30">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityFilerCategory contextRef="From2020-01-01to2020-06-30">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="From2020-01-01to2020-06-30">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="From2020-01-01to2020-06-30">false</dei:EntityEmergingGrowthCompany>
    <dei:EntityShellCompany contextRef="From2020-01-01to2020-06-30">false</dei:EntityShellCompany>
    <dei:EntityInteractiveDataCurrent contextRef="From2020-01-01to2020-06-30">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityIncorporationStateCountryCode contextRef="From2020-01-01to2020-06-30">DE</dei:EntityIncorporationStateCountryCode>
    <us-gaap:DebtInstrumentUnamortizedPremiumCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">5333</us-gaap:DebtInstrumentUnamortizedPremiumCurrent>
    <us-gaap:DebtInstrumentUnamortizedPremiumCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">16552</us-gaap:DebtInstrumentUnamortizedPremiumCurrent>
    <us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">24828</us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent>
    <us-gaap:DebtInstrumentUnamortizedPremiumNoncurrent contextRef="AsOf2020-06-30" unitRef="USD" xsi:nil="true" />
    <fpay:PreferredStockStatedValue contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" decimals="0">5</fpay:PreferredStockStatedValue>
    <fpay:PreferredStockStatedValue contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember54952421" unitRef="USD" decimals="0">1000</fpay:PreferredStockStatedValue>
    <fpay:PreferredStockStatedValue contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" decimals="0">5</fpay:PreferredStockStatedValue>
    <fpay:PreferredStockStatedValue contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" decimals="0">1000</fpay:PreferredStockStatedValue>
    <fpay:PreferredStockStatedValue contextRef="AsOf2020-06-30_custom_ConvertiblePreferredStockSeriesTwoMember" unitRef="USD" decimals="0">1000</fpay:PreferredStockStatedValue>
    <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember" unitRef="USD_per_Share" decimals="INF">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember54952421" unitRef="USD_per_Share" decimals="INF">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="USD_per_Share" decimals="INF">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD_per_Share" decimals="INF">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2020-06-30_us-gaap_PreferredStockMember" unitRef="USD_per_Share" decimals="INF">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">250000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember54952421" unitRef="shares" decimals="INF">25000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">250000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="shares" decimals="INF">25000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2020-06-30_us-gaap_PreferredStockMember" unitRef="shares" decimals="INF">500000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2020-06-30_custom_SeriesOneConvertiblePreferredStockMember_us-gaap_PreferredStockMember" unitRef="shares" decimals="INF">250000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2020-06-30_custom_ConvertiblePreferredStockSeriesTwoMember" unitRef="shares" decimals="INF">25000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesIssued contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">171191</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember54952421" unitRef="shares" decimals="INF">21952</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">170332</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesIssued contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="shares" decimals="INF">21952</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">171191</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember54952421" unitRef="shares" decimals="INF">21952</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">170332</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="shares" decimals="INF">21952</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2019-12-31" unitRef="USD_per_Share" decimals="INF">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2020-06-30" unitRef="USD_per_Share" decimals="INF">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2020-06-30_us-gaap_CommonStockMember" unitRef="USD_per_Share" decimals="INF">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2019-12-31" unitRef="shares" decimals="INF">40000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2020-06-30" unitRef="shares" decimals="INF">40000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2020-06-30_us-gaap_CommonStockMember" unitRef="shares" decimals="INF">40000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2019-12-31" unitRef="shares" decimals="INF">17783960</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2020-06-30" unitRef="shares" decimals="INF">21356112</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2019-12-31" unitRef="shares" decimals="INF">17783960</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2020-06-30" unitRef="shares" decimals="INF">21356112</us-gaap:CommonStockSharesOutstanding>
    <fpay:ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Warrants&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Expense&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Valuation&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Grant Date&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Granted&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Recorded&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Per Warrant&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 64%"&gt;January 31, 2020 &lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;16,503&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;0.41&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;February 29, 2020 &lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;18,727&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.47&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;March 31, 2020 &lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;8,769&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;April 30, 2020 &lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;25,412&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;0.64&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;May 31, 2020 &lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;33,388&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;0.83&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;June 30, 2020 &lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;36,681&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;0.92&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;240,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt; 139,480&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;0.58&lt;/p&gt;&lt;font style="font-size: 10pt"&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</fpay:ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock>
    <us-gaap:ProceedsFromIssuanceOrSaleOfEquity contextRef="From2020-01-01to2020-06-30_custom_ConvertiblePreferredStockSeriesTwoMember" unitRef="USD" decimals="0">20000000</us-gaap:ProceedsFromIssuanceOrSaleOfEquity>
    <us-gaap:ConvertiblePreferredStockTermsOfConversion contextRef="From2020-01-01to2020-06-30_custom_SeriesOneConvertiblePreferredStockMember">There were 170,332 shares of Series 1 Convertible Preferred Stock outstanding, which were convertible into 225,230 shares of common stock.</us-gaap:ConvertiblePreferredStockTermsOfConversion>
    <us-gaap:ConvertiblePreferredStockTermsOfConversion contextRef="From2020-01-01to2020-06-30_us-gaap_CommonStockMember">The Company is authorized to issue 40,000,000 shares of common stock, par value $0.0001 per share. Each share of common stock entitles the holder to one vote at all stockholder meetings.</us-gaap:ConvertiblePreferredStockTermsOfConversion>
    <us-gaap:ConvertiblePreferredStockTermsOfConversion contextRef="From2020-04-01to2020-06-30_custom_SeriesOneConvertiblePreferredStockMember">859 shares of Series 1 Convertible Preferred Stock were converted into 1,136 shares of common stock during the three months ended June 30, 2020</us-gaap:ConvertiblePreferredStockTermsOfConversion>
    <us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion contextRef="AsOf2020-06-30_custom_ConvertiblePreferredStockSeriesTwoMember" unitRef="shares" decimals="INF">20000</us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="AsOf2020-06-30_custom_SeriesOneConvertiblePreferredStockMember" unitRef="USD_per_Share" decimals="INF">1.32230</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <fpay:AdditionalProceedsFromIssuanceOrSaleOfEquity contextRef="From2020-01-01to2020-06-30_custom_ConvertiblePreferredStockSeriesTwoMember" unitRef="USD" decimals="0">1950000</fpay:AdditionalProceedsFromIssuanceOrSaleOfEquity>
    <fpay:AdditionalConvertiblePreferredStockSharesIssuedUponConversion contextRef="From2020-01-01to2020-06-30_custom_ConvertiblePreferredStockSeriesTwoMember" unitRef="shares" decimals="INF">1952</fpay:AdditionalConvertiblePreferredStockSharesIssuedUponConversion>
    <us-gaap:CumulativeDividends contextRef="AsOf2020-06-30_custom_ConvertiblePreferredStockSeriesTwoMember" unitRef="USD" decimals="0">9612529</us-gaap:CumulativeDividends>
    <fpay:WarrantDescription contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_ConsultantMember">If the closing share price on the last day of the month exceeds $1.25, then such exercise price will be 110% of the closing share price.</fpay:WarrantDescription>
    <us-gaap:ConversionOfStockSharesConverted1 contextRef="From2020-01-01to2020-06-30_custom_ConvertiblePreferredStockSeriesTwoMember" unitRef="shares" decimals="INF">266</us-gaap:ConversionOfStockSharesConverted1>
    <fpay:ValuationExpenses contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember181855750" unitRef="USD" decimals="0">139480</fpay:ValuationExpenses>
    <us-gaap:StockholdersEquity contextRef="AsOf2018-12-31" unitRef="USD" decimals="0">8492676</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_StatementEquityComponentsAxis_CommonStockMember" unitRef="USD" decimals="0">1779</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_StatementEquityComponentsAxis_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">35313721</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_StatementEquityComponentsAxis_RetainedEarningsMember" unitRef="USD" decimals="0">-48155180</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2018-12-31_us-gaap_CommonStockMember" unitRef="USD" decimals="0">1758</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2018-12-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">34074488</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2018-12-31_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0">-48732595</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">9968275</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2018-12-31_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" decimals="0">1197025</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2018-12-31_custom_SeriesConvertiblePreferredStockMember54952406" unitRef="USD" decimals="0">21952000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" decimals="0">855955</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember54952421" unitRef="USD" decimals="0">21952000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">10665110</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-06-30" unitRef="USD" decimals="0">9081392</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" decimals="0">851660</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" decimals="0">21952000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-06-30_us-gaap_CommonStockMember" unitRef="USD" decimals="0">2136</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" decimals="0">855955</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" decimals="0">21952000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-06-30_us-gaap_CommonStockMember" unitRef="USD" decimals="0">1767</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-06-30_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">34810668</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-06-30_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0">-48538998</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-06-30_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">36214871</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-06-30_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0">-48365557</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-03-31_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" decimals="0">855955</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-03-31_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" decimals="0">21952000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-03-31_us-gaap_CommonStockMember" unitRef="USD" decimals="0">1767</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-03-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">34465425</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-03-31_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0">-48229052</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-03-31" unitRef="USD" decimals="0">9046095</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-03-31_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" decimals="0">855955</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-03-31_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" decimals="0">21952000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-03-31_us-gaap_CommonStockMember" unitRef="USD" decimals="0">2135</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-03-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">35660429</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-03-31_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0">-48103495</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-03-31" unitRef="USD" decimals="0">10367024</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding contextRef="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_StatementEquityComponentsAxis_CommonStockMember" unitRef="shares" decimals="INF">17783960</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2018-12-31_us-gaap_CommonStockMember" unitRef="shares" decimals="INF">17579870</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2018-12-31_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">239405</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2018-12-31_custom_SeriesConvertiblePreferredStockMember54952406" unitRef="shares" decimals="INF">21952</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">171191</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2019-12-31_custom_SeriesConvertiblePreferredStockMember54952421" unitRef="shares" decimals="INF">21952</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">170332</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="shares" decimals="INF">21952</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2020-06-30_us-gaap_CommonStockMember" unitRef="shares" decimals="INF">21356112</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2019-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">171191</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2019-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="shares" decimals="INF">21952</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2019-06-30_us-gaap_CommonStockMember" unitRef="shares" decimals="INF">17666193</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2019-03-31_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">171191</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2019-03-31_custom_SeriesConvertiblePreferredStockOneMember" unitRef="shares" decimals="INF">21952</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2019-03-31_us-gaap_CommonStockMember" unitRef="shares" decimals="INF">17666193</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2020-03-31_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">171191</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2020-03-31_custom_SeriesConvertiblePreferredStockOneMember" unitRef="shares" decimals="INF">21952</us-gaap:SharesOutstanding>
    <us-gaap:SharesOutstanding contextRef="AsOf2020-03-31_us-gaap_CommonStockMember" unitRef="shares" decimals="INF">21351643</us-gaap:SharesOutstanding>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">328772</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">623848</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">303243</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">452033</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalOther contextRef="From2019-01-01to2019-03-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">13147</us-gaap:AdjustmentsToAdditionalPaidInCapitalOther>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalOther contextRef="From2019-04-01to2019-06-30_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">10000</us-gaap:AdjustmentsToAdditionalPaidInCapitalOther>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalOther contextRef="From2019-01-01to2019-03-31" unitRef="USD" decimals="0">13147</us-gaap:AdjustmentsToAdditionalPaidInCapitalOther>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalOther contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">10000</us-gaap:AdjustmentsToAdditionalPaidInCapitalOther>
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2019-01-01to2019-03-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">11200</fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement>
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2019-04-01to2019-06-30_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">32000</fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement>
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2019-01-01to2019-03-31" unitRef="USD" decimals="0">11200</fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement>
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">32000</fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement>
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" xsi:nil="true" />
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" xsi:nil="true" />
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" xsi:nil="true" />
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" xsi:nil="true" />
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2020-01-01to2020-03-31_us-gaap_CommonStockMember" unitRef="USD" xsi:nil="true" />
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2020-04-01to2020-06-30_us-gaap_CommonStockMember" unitRef="USD" xsi:nil="true" />
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2020-01-01to2020-03-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">43999</fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement>
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2020-04-01to2020-06-30_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">95481</fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement>
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2020-01-01to2020-03-31_us-gaap_RetainedEarningsMember" unitRef="USD" xsi:nil="true" />
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2020-04-01to2020-06-30_us-gaap_RetainedEarningsMember" unitRef="USD" xsi:nil="true" />
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2020-01-01to2020-03-31" unitRef="USD" decimals="0">43999</fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement>
    <fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">95481</fpay:IssuanceOfWarrantsInConnectionWithConsultingAgreement>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2019-01-01to2019-03-31_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" decimals="0">-341070</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2019-01-01to2019-03-31_us-gaap_CommonStockMember" unitRef="USD" decimals="0">9</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2019-01-01to2019-03-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">341061</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" decimals="0">-4295</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2020-04-01to2020-06-30_us-gaap_CommonStockMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2020-04-01to2020-06-30_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">4295</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2020-04-01to2020-06-30_us-gaap_RetainedEarningsMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2020-04-01to2020-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits contextRef="From2019-01-01to2019-03-31_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">-68214</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits contextRef="From2019-01-01to2019-03-31_us-gaap_CommonStockMember" unitRef="shares" decimals="INF">86323</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" decimals="INF">-859</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="shares" xsi:nil="true" />
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits contextRef="From2020-04-01to2020-06-30_us-gaap_CommonStockMember" unitRef="shares" decimals="INF">1136</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <us-gaap:ProfitLoss contextRef="From2019-01-01to2019-03-31_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0">503543</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="From2019-04-01to2019-06-30_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0">-309946</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="From2019-01-01to2019-03-31" unitRef="USD" decimals="0">503543</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">-309946</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:ProfitLoss contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:ProfitLoss contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:ProfitLoss contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:ProfitLoss contextRef="From2020-01-01to2020-03-31_us-gaap_CommonStockMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:ProfitLoss contextRef="From2020-04-01to2020-06-30_us-gaap_CommonStockMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:ProfitLoss contextRef="From2020-01-01to2020-03-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:ProfitLoss contextRef="From2020-04-01to2020-06-30_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:ProfitLoss contextRef="From2020-01-01to2020-03-31_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0">51685</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="From2020-04-01to2020-06-30_us-gaap_RetainedEarningsMember" unitRef="USD" decimals="0">-262062</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="From2020-01-01to2020-03-31" unitRef="USD" decimals="0">51685</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">-262062</us-gaap:ProfitLoss>
    <fpay:ConversionOfWarrantsIntoCommonStock contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" xsi:nil="true" />
    <fpay:ConversionOfWarrantsIntoCommonStock contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" xsi:nil="true" />
    <fpay:ConversionOfWarrantsIntoCommonStock contextRef="From2020-01-01to2020-03-31_us-gaap_CommonStockMember" unitRef="USD" decimals="0">10</fpay:ConversionOfWarrantsIntoCommonStock>
    <fpay:ConversionOfWarrantsIntoCommonStock contextRef="From2020-01-01to2020-03-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">131240</fpay:ConversionOfWarrantsIntoCommonStock>
    <fpay:ConversionOfWarrantsIntoCommonStock contextRef="From2020-01-01to2020-03-31_us-gaap_RetainedEarningsMember" unitRef="USD" xsi:nil="true" />
    <fpay:ConversionOfWarrantsIntoCommonStock contextRef="From2020-01-01to2020-03-31" unitRef="USD" decimals="0">131250</fpay:ConversionOfWarrantsIntoCommonStock>
    <fpay:ConversionOfWarrantsIntoCommonStockShares contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" xsi:nil="true" />
    <fpay:ConversionOfWarrantsIntoCommonStockShares contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockOneMember" unitRef="shares" xsi:nil="true" />
    <fpay:ConversionOfWarrantsIntoCommonStockShares contextRef="From2020-01-01to2020-03-31_us-gaap_CommonStockMember" unitRef="shares" decimals="INF">105000</fpay:ConversionOfWarrantsIntoCommonStockShares>
    <fpay:ExchangeOfferOfWarrantsShares contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" xsi:nil="true" />
    <fpay:ExchangeOfferOfWarrantsShares contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockOneMember" unitRef="shares" xsi:nil="true" />
    <fpay:ExchangeOfferOfWarrantsShares contextRef="From2020-01-01to2020-03-31_us-gaap_CommonStockMember" unitRef="shares" decimals="INF">3462683</fpay:ExchangeOfferOfWarrantsShares>
    <fpay:ExchangeOfferOfWarrants contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" xsi:nil="true" />
    <fpay:ExchangeOfferOfWarrants contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" xsi:nil="true" />
    <fpay:ExchangeOfferOfWarrants contextRef="From2020-01-01to2020-03-31_us-gaap_CommonStockMember" unitRef="USD" decimals="0">346</fpay:ExchangeOfferOfWarrants>
    <fpay:ExchangeOfferOfWarrants contextRef="From2020-01-01to2020-03-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">-346</fpay:ExchangeOfferOfWarrants>
    <fpay:ExchangeOfferOfWarrants contextRef="From2020-01-01to2020-03-31_us-gaap_RetainedEarningsMember" unitRef="USD" xsi:nil="true" />
    <fpay:ExchangeOfferOfWarrants contextRef="From2020-01-01to2020-03-31" unitRef="USD" xsi:nil="true" />
    <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet contextRef="AsOf2019-12-31" unitRef="USD" xsi:nil="true" />
    <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">36838</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
    <dei:EntityFileNumber contextRef="From2020-01-01to2020-06-30">001-37945</dei:EntityFileNumber>
    <fpay:ConversionOfStockOptionsIntoCommonStock contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" xsi:nil="true" />
    <fpay:ConversionOfStockOptionsIntoCommonStock contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" xsi:nil="true" />
    <fpay:ConversionOfStockOptionsIntoCommonStock contextRef="From2020-04-01to2020-06-30_us-gaap_CommonStockMember" unitRef="USD" decimals="0">1</fpay:ConversionOfStockOptionsIntoCommonStock>
    <fpay:ConversionOfStockOptionsIntoCommonStock contextRef="From2020-04-01to2020-06-30_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">2633</fpay:ConversionOfStockOptionsIntoCommonStock>
    <fpay:ConversionOfStockOptionsIntoCommonStock contextRef="From2020-04-01to2020-06-30_us-gaap_RetainedEarningsMember" unitRef="USD" xsi:nil="true" />
    <fpay:ConversionOfStockOptionsIntoCommonStock contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">2634</fpay:ConversionOfStockOptionsIntoCommonStock>
    <fpay:ConversionOfStockOptionsIntoCommonStockShare contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="shares" xsi:nil="true" />
    <fpay:ConversionOfStockOptionsIntoCommonStockShare contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="shares" xsi:nil="true" />
    <fpay:ConversionOfStockOptionsIntoCommonStockShare contextRef="From2020-04-01to2020-06-30_us-gaap_CommonStockMember" unitRef="shares" decimals="INF">3333</fpay:ConversionOfStockOptionsIntoCommonStockShare>
    <us-gaap:BasisOfAccounting contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;1. BASIS OF PRESENTATION&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The interim financial statements have been&#13;prepared in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X and in conformity with accounting principles&#13;generally accepted in the United States of America ("GAAP") applicable to interim financial information. Accordingly,&#13;the information presented in the interim financial statements does not include all information and disclosures necessary for a&#13;fair presentation of FlexShopper, Inc.'s financial position, results of operations and cash flows in conformity with GAAP&#13;for annual financial statements. In the opinion of management, these financial statements reflect all adjustments consisting of&#13;normal recurring accruals, necessary for a fair statement of our financial position, results of operations and cash flows for such&#13;periods. The results of operations for any interim period are not necessarily indicative of the results for the full year. These&#13;financial statements should be read in conjunction with the financial statements and notes thereto contained in FlexShopper, Inc.'s&#13;Annual Report on Form 10-K for the fiscal year ended December 31, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The consolidated balance sheet as of December&#13;31, 2019 contained herein has been derived from audited financial statements.&lt;/p&gt;</us-gaap:BasisOfAccounting>
    <us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable contextRef="From2020-01-01to2020-06-30_custom_WarrantTwoMember_us-gaap_WarrantMember">2020-01-31</us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable>
    <us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable contextRef="From2020-01-01to2020-06-30_custom_WarrantThreeMember_us-gaap_WarrantMember">2020-02-29</us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable>
    <us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable contextRef="From2020-01-01to2020-06-30_custom_WarrantFourMember_us-gaap_WarrantMember">2020-03-31</us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable>
    <us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_WarrantFiveMember">2020-04-30</us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable>
    <us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_WarrantSixMember">2020-05-31</us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable>
    <us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_WarrantSevenMember">2020-06-30</us-gaap:ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable>
    <fpay:WarrantsGranted contextRef="From2020-01-01to2020-06-30" unitRef="shares" decimals="INF">240000</fpay:WarrantsGranted>
    <fpay:WarrantsGranted contextRef="From2020-01-01to2020-06-30_custom_WarrantTwoMember_us-gaap_WarrantMember" unitRef="shares" decimals="INF">40000</fpay:WarrantsGranted>
    <fpay:WarrantsGranted contextRef="From2020-01-01to2020-06-30_custom_WarrantThreeMember_us-gaap_WarrantMember" unitRef="shares" decimals="INF">40000</fpay:WarrantsGranted>
    <fpay:WarrantsGranted contextRef="From2020-01-01to2020-06-30_custom_WarrantFourMember_us-gaap_WarrantMember" unitRef="shares" decimals="INF">40000</fpay:WarrantsGranted>
    <fpay:WarrantsGranted contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_WarrantFiveMember" unitRef="shares" decimals="INF">40000</fpay:WarrantsGranted>
    <fpay:WarrantsGranted contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_WarrantSixMember" unitRef="shares" decimals="INF">40000</fpay:WarrantsGranted>
    <fpay:WarrantsGranted contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_WarrantSevenMember" unitRef="shares" decimals="INF">40000</fpay:WarrantsGranted>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">139480</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="From2020-01-01to2020-06-30_custom_WarrantTwoMember_us-gaap_WarrantMember" unitRef="USD" decimals="0">16503</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="From2020-01-01to2020-06-30_custom_WarrantThreeMember_us-gaap_WarrantMember" unitRef="USD" decimals="0">18727</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="From2020-01-01to2020-06-30_custom_WarrantFourMember_us-gaap_WarrantMember" unitRef="USD" decimals="0">8769</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember181855750" unitRef="USD" decimals="0">43999</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_WarrantFiveMember" unitRef="USD" decimals="0">25412</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_WarrantSixMember" unitRef="USD" decimals="0">33388</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_WarrantSevenMember" unitRef="USD" decimals="0">36681</fpay:IssuanceOfSharesAndWarrantsInEauityRaiseValue>
    <fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights contextRef="AsOf2020-06-30" unitRef="USD_per_Share" decimals="INF">0.58</fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights>
    <fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights contextRef="AsOf2020-06-30_custom_WarrantTwoMember_us-gaap_WarrantMember" unitRef="USD_per_Share" decimals="INF">0.41</fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights>
    <fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights contextRef="AsOf2020-06-30_custom_WarrantThreeMember_us-gaap_WarrantMember" unitRef="USD_per_Share" decimals="INF">0.47</fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights>
    <fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights contextRef="AsOf2020-06-30_custom_WarrantFourMember_us-gaap_WarrantMember" unitRef="USD_per_Share" decimals="INF">0.22</fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights>
    <fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights contextRef="AsOf2020-06-30_us-gaap_WarrantMember" unitRef="USD_per_Share" decimals="INF">0.37</fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights>
    <fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_WarrantFiveMember" unitRef="USD_per_Share" decimals="INF">0.64</fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights>
    <fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_WarrantSixMember" unitRef="USD_per_Share" decimals="INF">0.83</fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights>
    <fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_WarrantSevenMember" unitRef="USD_per_Share" decimals="INF">0.92</fpay:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerFivePointFiveZeroMember" unitRef="USD_per_Share" decimals="INF">5.50</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointTwoFiveMember" unitRef="USD_per_Share" decimals="INF">1.25</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSevenSixMember" unitRef="USD_per_Share" decimals="INF">1.76</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointZeroZeroMember" unitRef="USD_per_Share" decimals="INF">2.00</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSixNineMember" unitRef="USD_per_Share" decimals="INF">1.69</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointFiveFourMember" unitRef="USD_per_Share" decimals="INF">1.54</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointZeroOneMember" unitRef="USD_per_Share" decimals="INF">2.01</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointSevenEightMember" unitRef="USD_per_Share" decimals="INF">2.78</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointFiveThreeMember" unitRef="USD_per_Share" decimals="INF">2.53</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointNineThreeMember" unitRef="USD_per_Share" decimals="INF">2.93</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointFourZeroMember" unitRef="USD_per_Share" decimals="INF">1.40</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOneTwoFiveZeroMember" unitRef="USD_per_Share" decimals="INF">1250</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointThreeFourMember" unitRef="USD_per_Share" decimals="INF">1.34</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSevenFourMember" unitRef="USD_per_Share" decimals="INF">1.74</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointNintyOneMember" unitRef="USD_per_Share" decimals="INF">1.91</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2018-09-30_custom_NrnsMember" unitRef="shares" decimals="INF">753697</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2018-09-30_custom_HeiserMember" unitRef="shares" decimals="INF">301487</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember" unitRef="shares" decimals="INF">1872488</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerFivePointFiveZeroMember" unitRef="shares" decimals="INF">177304</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointTwoFiveMember" unitRef="shares" decimals="INF">1215184</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSevenSixMember" unitRef="shares" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointZeroZeroMember" unitRef="shares" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSixNineMember" unitRef="shares" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointFiveFourMember" unitRef="shares" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointZeroOneMember" unitRef="shares" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointSevenEightMember" unitRef="shares" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointFiveThreeMember" unitRef="shares" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointNineThreeMember" unitRef="shares" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointFourZeroMember" unitRef="shares" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOneTwoFiveZeroMember" unitRef="shares" xsi:nil="true" />
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointThreeFourMember" unitRef="shares" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSevenFourMember" unitRef="shares" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointNintyOneMember" unitRef="shares" decimals="INF">40000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <fpay:SeriesTwoPreferredStockWarrantsOutstanding contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember181855750" unitRef="shares" decimals="INF">439</fpay:SeriesTwoPreferredStockWarrantsOutstanding>
    <fpay:SeriesTwoPreferredStockWarrantsOutstanding contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOneTwoFiveZeroMember" unitRef="shares" id="Foot-00-0" decimals="INF">439</fpay:SeriesTwoPreferredStockWarrantsOutstanding>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerFivePointFiveZeroMember">P2Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointTwoFiveMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSevenSixMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointZeroZeroMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSixNineMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointFiveFourMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointZeroOneMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointSevenEightMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointFiveThreeMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerTwoPointNineThreeMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointFourZeroMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOneTwoFiveZeroMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointThreeFourMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointSevenFourMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <fpay:WarrantWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember_custom_DollerOnePointNintyOneMember">P3Y</fpay:WarrantWeightedAverageRemainingContractualTerm>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;10.&#13;INCOME TAXES&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of June 30, 2020, the Company had federal net operating loss carryforwards ("NOL") of approximately $66,900,000 and&#13;state net operating loss carryforwards of approximately $6,000,000 available to offset future taxable income which expire from&#13;2024 to 2037. NOL's created after January 1, 2018 do not expire, but are limited&lt;b&gt;.&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Management&#13;believes that the federal and state deferred tax asset as of June 30, 2020 does not satisfy the realization criteria and has recorded&#13;a full valuation allowance to offset the deferred tax asset.&amp;#160;&lt;/font&gt;&lt;/p&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;5.&#13;PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Property&#13;and equipment consist of the following:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Estimated&lt;br /&gt; Useful Lives&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;br /&gt; 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&amp;#160;31,&lt;br /&gt; 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 64%; text-align: left"&gt;Furniture, fixtures and vehicle&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; text-align: center"&gt;2-5 years&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;104,879&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;95,671&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Website and internal use software&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3 years&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,322,188&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,123,830&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Computers and software&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;3-7 years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;788,740&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;596,946&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,215,807&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,816,447&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Less: accumulated depreciation and amortization&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(8,495,872&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(7,435,271&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Right of use assets, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,770,051&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,879,231&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,489,986&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,260,407&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Depreciation and amortization expense were&#13;$601,357 and $592,836 for the three months ended June 30, 2020 and 2019, respectively and $1,060,601 and $1,116,770 for the six&#13;months ended June 30, 2020 and 2019, respectively.&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;13.&#13;COMMITMENTS&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company does not have any commitments other than real property leases (Note 4).&lt;/font&gt;&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <fpay:PaycheckProtectionProgramTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;14.&#13;PROMISSORY NOTE- PAYCHECK PROTECTION PROGRAM&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;FlexShopper,&#13;LLC (the "Borrower") applied for and received a loan (the "Loan") on May 4, 2020, from Customers Bank&#13;(the "Lender") in the principal amount of $1,914,100, pursuant to the Paycheck Protection Program (the "PPP")&#13;under the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act"), which was enacted March 27, 2020&lt;/font&gt;,&#13;and administered through the U.S. Small Business Administration.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Loan is evidenced by a promissory note (the "Note"), dated April 30, 2020, issued by the Borrower to the Lender. The&#13;Note matures on April 30, 2022, and bears interest at the rate of 1.00% per annum, payable monthly commencing on November 30,&#13;2020, following an initial deferral period as specified under the PPP. The Note may be prepaid by the Borrower at any time prior&#13;to maturity with no prepayment penalty. Proceeds from the Loan will be available to the Borrower to fund designated expenses,&#13;including certain payroll costs, group health care benefits and other permitted expenses, in accordance with the PPP. Under the&#13;terms of the PPP, up to the entire sum of the principal amount and accrued interest may be forgiven to the extent the Loan proceeds&#13;are used for qualifying expenses as described in the CARES Act and applicable implementing guidance issued by the U.S. Small Business&#13;Administration under the PPP. The Company intends to cause the Borrower to use the entire Loan amount for designated qualifying&#13;expenses and to apply for forgiveness of the Loan in accordance with the terms of the PPP &lt;/font&gt;following the covered period&#13;which is defined as 8 or 24 weeks from the date of receipt of loan proceeds.&amp;#160; The Company intends to apply for full forgiveness.&lt;/p&gt;</fpay:PaycheckProtectionProgramTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Principles of Consolidation -&lt;/b&gt; The&#13;accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries after elimination&#13;of intercompany balances and transactions.&lt;/p&gt;</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Estimates -&lt;/b&gt; The preparation of consolidated&#13;financial statements in conformity with GAAP requires management to make estimates that affect the reported amounts of assets and&#13;liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported&#13;amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.&lt;/p&gt;</us-gaap:UseOfEstimates>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Revenue Recognition&lt;/b&gt; - Merchandise&#13;is leased to customers pursuant to lease purchase agreements which provide for weekly lease terms with non-refundable lease payments.&#13;Generally, the customer has the right to acquire title either through a 90-day same as cash option, an early purchase option, or&#13;through payments of all required lease payments, generally 52 weeks, for ownership. On any current lease, customers have the option&#13;to cancel the agreement in accordance with lease terms and return the merchandise. Accordingly, customer agreements are accounted&#13;for as operating leases with lease revenues recognized in the month they are due on the accrual basis of accounting. Merchandise&#13;sales revenue is recognized when the customer exercises the purchase option and pays the purchase price. Revenue for lease payments&#13;received prior to their due date is deferred and recognized as revenue in the period to which the payments relate. Revenues from&#13;leases and sales are reported net of sales taxes.&lt;/p&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:DebtPolicyTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Deferred Debt Issuance Costs -&lt;/b&gt; Debt&#13;issuance costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015, and subsequent amendments are offset&#13;against the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining term of&#13;the related debt, which approximates the effective interest method. Amortization, which is included in interest expense, was $84,416&#13;and $170,624 for the three and six months ended June 30, 2020, respectively, and $50,431 and $105,271 for the three and six months&#13;ended June 30, 2019, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Debt issuance costs of $60,000 incurred&#13;in conjunction with the subordinated Promissory Notes entered into on January 25, 2019 and February 19, 2019 are offset against&#13;the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining term of the related&#13;debt, which approximates the effective interest method. Amortization, which is included in interest expense, was $5,471 and $13,609&#13;for three and six months ended June 30, 2020 and $8,138 and $13,563 for the three and six months ended June 30, 2019, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Intangible Assets -&lt;/b&gt; Intangible assets&#13;consist of a patent on the Company's LTO payment method at check-out for third party e-commerce sites. Patents are stated&#13;at cost less accumulated amortization. Patent costs are amortized by using the straight-line method over the legal life, or if&#13;shorter, the useful life of the patent, which has been estimated to be 10 years.&lt;/p&gt;</us-gaap:DebtPolicyTextBlock>
    <us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Intangible Assets -&lt;/b&gt; Intangible&#13;assets consist of a patent on the Company&amp;#8217;s LTO payment method at check-out for third party e-commerce sites. Patents are&#13;stated at cost less accumulated amortization. Patent costs are amortized by using the straight-line method over the legal life,&#13;or if shorter, the useful life of the patent, which has been estimated to be 10 years.&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock>
    <us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Operating Expenses -&lt;/b&gt; Operating expenses&#13;include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy, and other administrative&#13;expenses.&lt;/p&gt;</us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock>
    <fpay:MarketingCostsPolicyTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Marketing Costs -&lt;/b&gt; Marketing costs,&#13;primarily consisting of advertising, are charged to expense as incurred. Direct acquisition costs, primarily consisting of commissions&#13;earned based on lease originations, are capitalized and amortized over the life of the lease.&lt;/p&gt;</fpay:MarketingCostsPolicyTextBlock>
    <us-gaap:CompensationRelatedCostsPolicyTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Stock-Based Compensation -&lt;/b&gt; The fair&#13;value of transactions in which the Company exchanges its equity instruments for employee and non-employee services (share-based&#13;payment transactions) is recognized as an expense in the financial statements as services are performed.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Compensation expense is determined by reference&#13;to the fair value of an award on the date of grant and is amortized on a straight-line basis over the vesting period. The Company&#13;has elected to use the Black-Scholes-Merton (BSM) pricing model to determine the fair value of all stock option awards.&lt;/p&gt;</us-gaap:CompensationRelatedCostsPolicyTextBlock>
    <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Fair Value of Financial Instruments&lt;/b&gt;&#13;- The carrying value of certain financial instruments such as cash, accounts receivable, and accounts payable approximate their&#13;fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement increased by unamortized&#13;issuance costs approximates fair value. &amp;#160;The carrying value of promissory notes to related parties approximates fair value&#13;based upon their interest rates, which approximate current market interest rates.&lt;/p&gt;</us-gaap:FairValueOfFinancialInstrumentsPolicy>
    <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;br /&gt; 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&amp;#160;31,&lt;br /&gt; 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; width: 76%"&gt;Accounts receivable&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;21,493,916&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;18,249,273&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Allowance for doubtful accounts&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(13,523,919&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(9,976,941&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Accounts receivable, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7,969,997&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,272,332&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
    <fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Six Months Ended &lt;br /&gt; June 30,&lt;br /&gt; 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended &lt;br /&gt; December&amp;#160;31,&lt;br /&gt; 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; width: 76%"&gt;Beginning balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;9,976,941&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;3,754,306&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;Provision&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,564,198&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;34,838,046&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accounts written off&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12,017,220&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(28,615,411&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;Ending balance&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;13,523,919&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,976,941&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</fpay:ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock>
    <fpay:LeaseMerchandiseTableTextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;br /&gt; 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&amp;#160;31,&lt;br /&gt; 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; width: 76%"&gt;Lease merchandise at cost&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;47,256,520&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;46,807,570&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Accumulated depreciation&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(18,762,330&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(13,518,181&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Impairment reserve&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,412,948&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,226,285&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Lease merchandise, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;26,081,242&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,063,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</fpay:LeaseMerchandiseTableTextBlock>
    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;Six Months ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; width: 76%"&gt;Series 1 Convertible Preferred Stock&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;225,230&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;216,637&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Series 2 Convertible Preferred Stock&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,845,695&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,639,745&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Series 2 Convertible Preferred Stock issuable upon exercise of warrants&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;116,903&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;112,785&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Common Stock Options&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,571,411&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,909,151&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Common Stock Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,872,488&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,342,489&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,631,727&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;15,220,807&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Estimated&lt;br /&gt; Useful Lives&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;br /&gt; 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&amp;#160;31,&lt;br /&gt; 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; width: 64%"&gt;Furniture, fixtures and vehicle&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center; width: 11%"&gt;2-5 years&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;104,879&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;95,671&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Website and internal use software&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;3 years&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,322,188&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,123,830&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Computers and software&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;3-7 years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;788,740&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;596,946&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,215,807&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,816,447&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Less: accumulated depreciation and amortization&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(8,495,872&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(7,435,271&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Right of use assets, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,770,051&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,879,231&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,489,986&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,260,407&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;Six Months ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="width: 76%"&gt;Exercise price&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;2.58&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;0.85&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Expected life&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;5 years&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;6.8 years&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;71&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;63&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.23&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.40&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock>
    <us-gaap:AccountsReceivableGross contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">18249273</us-gaap:AccountsReceivableGross>
    <us-gaap:AccountsReceivableGross contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">21493916</us-gaap:AccountsReceivableGross>
    <fpay:AllowanceForDoubtfulAccountReceivable contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">-9976941</fpay:AllowanceForDoubtfulAccountReceivable>
    <fpay:AllowanceForDoubtfulAccountReceivable contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">-13523919</fpay:AllowanceForDoubtfulAccountReceivable>
    <us-gaap:AccountsReceivableNet contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">8272332</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">7969997</us-gaap:AccountsReceivableNet>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2018-12-31" unitRef="USD" decimals="0">3754306</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">9976941</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">13523919</us-gaap:AllowanceForDoubtfulAccountsReceivable>
    <us-gaap:CapitalLeasedAssetsGross contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">46807570</us-gaap:CapitalLeasedAssetsGross>
    <us-gaap:CapitalLeasedAssetsGross contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">47256520</us-gaap:CapitalLeasedAssetsGross>
    <us-gaap:CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">13518181</us-gaap:CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation>
    <us-gaap:CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">18762330</us-gaap:CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation>
    <fpay:ImpairmentReserve contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">-2226285</fpay:ImpairmentReserve>
    <fpay:ImpairmentReserve contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">-2412948</fpay:ImpairmentReserve>
    <us-gaap:CapitalLeasesBalanceSheetAssetsByMajorClassNet contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">31063104</us-gaap:CapitalLeasesBalanceSheetAssetsByMajorClassNet>
    <us-gaap:CapitalLeasesBalanceSheetAssetsByMajorClassNet contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">26081242</us-gaap:CapitalLeasesBalanceSheetAssetsByMajorClassNet>
    <us-gaap:OtherPreferredStockDividendsAndAdjustments contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">-1218450</us-gaap:OtherPreferredStockDividendsAndAdjustments>
    <us-gaap:OtherPreferredStockDividendsAndAdjustments contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">-1219445</us-gaap:OtherPreferredStockDividendsAndAdjustments>
    <fpay:DeemedDividendFromExchangeOffersOfWarrant contextRef="From2019-01-01to2019-06-30" unitRef="USD" xsi:nil="true" />
    <fpay:DeemedDividendFromExchangeOffersOfWarrant contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">-713212</fpay:DeemedDividendFromExchangeOffersOfWarrant>
    <us-gaap:EarningsPerShareBasic contextRef="From2019-01-01to2019-06-30" unitRef="USD_per_Share" decimals="INF">-0.06</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic contextRef="From2020-01-01to2020-06-30" unitRef="USD_per_Share" decimals="INF">-0.10</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted contextRef="From2019-01-01to2019-06-30" unitRef="USD_per_Share" decimals="INF">-0.06</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted contextRef="From2020-01-01to2020-06-30" unitRef="USD_per_Share" decimals="INF">-0.10</us-gaap:EarningsPerShareDiluted>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2019-01-01to2019-06-30_us-gaap_ConvertiblePreferredStockMember" unitRef="shares" decimals="INF">216637</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2019-01-01to2019-06-30" unitRef="shares" decimals="INF">15220807</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2020-01-01to2020-06-30" unitRef="shares" decimals="INF">10631727</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2020-01-01to2020-06-30_us-gaap_ConvertiblePreferredStockMember" unitRef="shares" decimals="INF">225230</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2019-01-01to2019-06-30_custom_ConvertibleSeriesTwoPreferredStockMember" unitRef="shares" decimals="INF">5639745</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2020-01-01to2020-06-30_custom_ConvertibleSeriesTwoPreferredStockMember" unitRef="shares" decimals="INF">5845695</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2019-01-01to2019-06-30_custom_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" unitRef="shares" decimals="INF">112785</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2020-01-01to2020-06-30_custom_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" unitRef="shares" decimals="INF">116903</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2019-01-01to2019-06-30_us-gaap_StockOptionMember" unitRef="shares" decimals="INF">1909151</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2020-01-01to2020-06-30_us-gaap_StockOptionMember" unitRef="shares" decimals="INF">2571411</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2019-01-01to2019-06-30_us-gaap_WarrantMember" unitRef="shares" decimals="INF">7342489</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2020-01-01to2020-06-30_us-gaap_WarrantMember" unitRef="shares" decimals="INF">1872488</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationMethod contextRef="From2020-01-01to2020-06-30">Straight-line method</us-gaap:FiniteLivedIntangibleAssetsAmortizationMethod>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="From2020-01-01to2020-06-30_custom_PromissoryNotesMember" unitRef="USD" decimals="0">13609</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="From2019-01-01to2019-06-30_custom_PromissoryNotesMember" unitRef="USD" decimals="0">13563</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="From2020-01-01to2020-06-30_custom_CreditAgreementMember145044082" unitRef="USD" decimals="0">170624</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="From2019-01-01to2019-06-30_custom_CreditAgreementMember380475062" unitRef="USD" decimals="0">105271</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="From2020-04-01to2020-06-30_custom_CreditAgreementMember" unitRef="USD" decimals="0">84416</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="From2019-04-01to2019-06-30_custom_CreditAgreementMember" unitRef="USD" decimals="0">50431</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="From2020-04-01to2020-06-30_custom_PromissoryNotesMember" unitRef="USD" decimals="0">5471</fpay:InterestExpenseDebtIncludingAmortization>
    <fpay:InterestExpenseDebtIncludingAmortization contextRef="From2019-04-01to2019-06-30_custom_PromissoryNotesMember" unitRef="USD" decimals="0">8138</fpay:InterestExpenseDebtIncludingAmortization>
    <us-gaap:PaymentsForSoftware contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">1060689</us-gaap:PaymentsForSoftware>
    <us-gaap:PaymentsForSoftware contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">1198358</us-gaap:PaymentsForSoftware>
    <us-gaap:PaymentsForSoftware contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">513645</us-gaap:PaymentsForSoftware>
    <us-gaap:PaymentsForSoftware contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">598097</us-gaap:PaymentsForSoftware>
    <us-gaap:CapitalizedComputerSoftwareAmortization1 contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">575066</us-gaap:CapitalizedComputerSoftwareAmortization1>
    <us-gaap:CapitalizedComputerSoftwareAmortization1 contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">1005984</us-gaap:CapitalizedComputerSoftwareAmortization1>
    <us-gaap:CapitalizedComputerSoftwareAmortization1 contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">1083247</us-gaap:CapitalizedComputerSoftwareAmortization1>
    <us-gaap:CapitalizedComputerSoftwareAmortization1 contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">569217</us-gaap:CapitalizedComputerSoftwareAmortization1>
    <fpay:RevenueRecognition contextRef="From2020-01-01to2020-06-30">Through a 90-day same as cash option, an early purchase option, or through payments of all required lease payments, generally 52 weeks, for ownership.</fpay:RevenueRecognition>
    <us-gaap:PaymentsOfDebtIssuanceCosts contextRef="From2019-01-01to2019-01-25" unitRef="USD" decimals="0">60000</us-gaap:PaymentsOfDebtIssuanceCosts>
    <us-gaap:PaymentsOfDebtIssuanceCosts contextRef="From2019-02-01to2019-02-19" unitRef="USD" decimals="0">60000</us-gaap:PaymentsOfDebtIssuanceCosts>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="From2020-01-01to2020-06-30">P10Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <fpay:TaxBenefitsDescription contextRef="From2020-01-01to2020-06-30">The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement.</fpay:TaxBenefitsDescription>
    <us-gaap:UnrecognizedTaxBenefits contextRef="AsOf2020-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:UnrecognizedTaxBenefits contextRef="AsOf2019-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_PropertyPlantAndEquipmentByTypeAxis_WebsiteAndInternalUseSoftwareMember" unitRef="USD" decimals="0">10123830</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_PropertyPlantAndEquipmentByTypeAxis_FurnitureAndFixturesMember" unitRef="USD" decimals="0">95671</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_PropertyPlantAndEquipmentByTypeAxis_ComputersAndSoftwareMember" unitRef="USD" decimals="0">596946</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">10816447</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">12215807</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2020-06-30_us-gaap_FurnitureAndFixturesMember" unitRef="USD" decimals="0">104879</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2020-06-30_custom_WebsiteAndInternalUseSoftwareMember" unitRef="USD" decimals="0">11322188</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2020-06-30_custom_ComputersAndSoftwareMember" unitRef="USD" decimals="0">788740</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">7435271</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">8495872</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AssetsNet contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">1879231</us-gaap:AssetsNet>
    <us-gaap:AssetsNet contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">1770051</us-gaap:AssetsNet>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2020-01-01to2020-06-30_us-gaap_FurnitureAndFixturesMember_srt_MinimumMember">P2Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2020-01-01to2020-06-30_srt_MaximumMember_us-gaap_FurnitureAndFixturesMember">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2020-01-01to2020-06-30_custom_WebsiteAndInternalUseSoftwareMember">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2020-01-01to2020-06-30_custom_ComputersAndSoftwareMember_srt_MinimumMember">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="From2020-01-01to2020-06-30_custom_ComputersAndSoftwareMember_srt_MaximumMember">P7Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <fpay:DescriptionOfNotesAmendedAndRestated contextRef="From2020-01-01to2020-06-30_srt_ChiefFinancialOfficerMember">As of June 30, 2020, $1,013,072 of principal and accrued and unpaid interest was outstanding on the January Note.</fpay:DescriptionOfNotesAmendedAndRestated>
    <fpay:DescriptionOfNotesAmendedAndRestated contextRef="From2020-01-01to2020-06-30_custom_NrnsMember">As of June 30, 2020, $2,025,279 of principal and accrued and unpaid interest was outstanding on the February Note.</fpay:DescriptionOfNotesAmendedAndRestated>
    <fpay:DescriptionOfNotesAmendedAndRestated contextRef="From2018-01-01to2018-01-31">The Company paid down the entire principal and interest balance on June 28, 2019 in the amount of $507,339. NRNS amended and restated the NRNS Note such that the maturity date of the revised Note was set at June 30, 2021. In addition, the Company drew $500,000 on the Note held by NRNS on June 28, 2019. As of June 30, 2020, $1,772,119 of principal and accrued and unpaid interest was outstanding on NRNS&#8217;s Note.</fpay:DescriptionOfNotesAmendedAndRestated>
    <fpay:DescriptionOfNotesAmendedAndRestated contextRef="From2018-08-01to2018-08-29_custom_NrnsMember">FlexShopper, LLC issued amended and restated Notes to Mr. Heiser and NRNS under which (1) the maturity date for such Notes was set at June 30, 2019 and (2) in connection with the completion of an Equity Financing (as defined in the Notes), the holders of such Notes were granted the option to convert up to 50% of the outstanding principal of the Notes plus accrued and unpaid interest thereon into the securities issued in the Equity Financing at a conversion price equal to the price paid to the Company by the underwriters for such securities, net of the underwriting discount.</fpay:DescriptionOfNotesAmendedAndRestated>
    <fpay:DescriptionOfNotesAmendedAndRestated contextRef="From2020-01-01to2020-06-30_custom_HeiserMember">Upon issuance of the Notes, FlexShopper, LLC drew $500,000 and a subsequent $500,000 on February 20, 2018 on the Note held by Mr. Heiser and $2,500,000 on the Note held by NRNS.</fpay:DescriptionOfNotesAmendedAndRestated>
    <us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2019-01-25_us-gaap_ChiefFinancialOfficerMember" unitRef="USD" decimals="0">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2019-02-19_custom_NrnsMember" unitRef="USD" decimals="0">2000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2018-01-31_srt_MinimumMember" unitRef="USD" decimals="0">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2018-01-31_srt_MaximumMember" unitRef="USD" decimals="0">2500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:LineOfCreditFacilityCommitmentFeePercentage contextRef="From2019-01-01to2019-01-25_srt_ChiefFinancialOfficerMember" unitRef="pure" decimals="INF">0.02</us-gaap:LineOfCreditFacilityCommitmentFeePercentage>
    <us-gaap:LineOfCreditFacilityCommitmentFeePercentage contextRef="From2019-02-01to2019-02-19_custom_NrnsMember" unitRef="pure" decimals="INF">0.02</us-gaap:LineOfCreditFacilityCommitmentFeePercentage>
    <fpay:ShortTermDebtLenderPayment contextRef="From2019-01-01to2019-01-25_srt_ChiefFinancialOfficerMember" unitRef="USD" decimals="0">20000</fpay:ShortTermDebtLenderPayment>
    <fpay:ShortTermDebtLenderPayment contextRef="From2019-02-01to2019-02-19_custom_NrnsMember" unitRef="USD" decimals="0">40000</fpay:ShortTermDebtLenderPayment>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2018-09-01to2018-09-30_custom_HeiserMember" unitRef="shares" decimals="INF">602974</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2018-09-01to2018-09-30_custom_NrnsMember" unitRef="shares" decimals="INF">1507395</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:DebtInstrumentMaturityDate contextRef="From2020-04-02to2020-04-30">2021-04-30</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice contextRef="AsOf2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">2.58</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice contextRef="AsOf2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">0.85</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember">P6Y9M18D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="pure" decimals="INF">0.71</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="pure" decimals="INF">0.63</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="pure" decimals="INF">0.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="pure" decimals="INF">0.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="pure" decimals="INF">0.0123</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="pure" decimals="INF">0.0240</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_AwardTypeAxis_EmployeeStockOptionMember" unitRef="shares" decimals="INF">2004318</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2018-12-31_us-gaap_EmployeeStockOptionMember" unitRef="shares" decimals="INF">620900</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="shares" decimals="INF">2571411</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="shares" decimals="INF">1909.151</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="shares" decimals="INF">634756</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="shares" decimals="INF">1334851</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="shares" decimals="INF">64330</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="shares" decimals="INF">21600</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="shares" xsi:nil="true" />
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="shares" decimals="INF">25000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber contextRef="AsOf2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="shares" decimals="INF">1623746</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber contextRef="AsOf2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="shares" decimals="INF">742434</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="Context_As_Of_30_Sep_2018T00_00_00_TO_30_Sep_2018T00_00_00_AwardTypeAxis_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">1.72</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="AsOf2018-12-31_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">3.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="AsOf2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">1.95</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="AsOf2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">1.72</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">2.58</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">0.85</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">0.92</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">1.35</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice contextRef="AsOf2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">1.97</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice contextRef="AsOf2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">2.76</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue contextRef="AsOf2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD" decimals="0">18520</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue contextRef="AsOf2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD" decimals="0">855</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="AsOf2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD" decimals="0">2542361</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue contextRef="AsOf2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD" xsi:nil="true" />
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue contextRef="AsOf2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD" decimals="0">3166</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue>
    <us-gaap:SharesIssued contextRef="Context_As_Of_26_Apr_2018T00_00_00_TO_26_Apr_2018T00_00_00_PlanNameAxis_OmnibusEquityCompensationPlanMember" unitRef="shares" decimals="INF">1057000</us-gaap:SharesIssued>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="Context_As_Of_26_Apr_2018T00_00_00_TO_26_Apr_2018T00_00_00_PlanNameAxis_OmnibusEquityCompensationPlanMember" unitRef="shares" decimals="INF">750000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="Context_As_Of_26_Apr_2018T00_00_00_TO_26_Apr_2018T00_00_00_PlanNameAxis_OmnibusEquityCompensationPlanOneMember" unitRef="shares" decimals="INF">307000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="From2019-01-01to2019-06-30" unitRef="USD_per_Share" decimals="INF">0.52</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="From2020-01-01to2020-06-30" unitRef="USD_per_Share" decimals="INF">1.52</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <fpay:UnrecognizedCompensationCostRelatedToNonVestedOptions contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">807000</fpay:UnrecognizedCompensationCostRelatedToNonVestedOptions>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-01to2020-06-30">P3Y5M5D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription contextRef="From2019-05-27to2019-06-10_us-gaap_StockOptionMember">(a) the total number of shares available for issuance under the 2018 Plan by 1,000,000 shares and (b) the number of shares available for issuance as "incentive stock options" within the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription>
    <fpay:LoanPayableDisclosureTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;7.&#13;LOAN PAYABLE UNDER CREDIT AGREEMENT&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 6, 2015, FlexShopper, through&#13;a wholly-owned subsidiary (the "Borrower"), entered into a credit agreement (as amended from time-to-time and including&#13;the Fee Letter (as defined therein), the "Credit Agreement") with Wells Fargo Bank, National Association as paying&#13;agent, various lenders from time to time party thereto and WE 2014-1, LLC, an affiliate of Waterfall Asset Management, LLC, as&#13;administrative agent and lender (the "Lender"). The Borrower is permitted to borrow funds under the Credit Agreement&#13;based on FlexShopper's cash on hand and the Amortized Order Value of its Eligible Leases (as such terms are defined in the&#13;Credit Agreement) less certain deductions described in the Credit Agreement. Under the terms of the Credit Agreement, subject to&#13;the satisfaction of certain conditions, the Borrower may borrow up to $32,500,000 from the Lender until the Commitment Termination&#13;Date and must repay all borrowed amounts one year thereafter, on the date that is 12 months following the Commitment Termination&#13;Date (unless such amounts become due or payable on an earlier date pursuant to the terms of the Credit Agreement). On April 1,&#13;2019, the Commitment Termination Date was extended to February 28, 2021. The Lender was granted a security interest in certain&#13;leases as collateral under the Credit Agreement. The interest rate charged on amounts borrowed is LIBOR plus 11% per annum. At&#13;June 30, 2020, amounts borrowed bear interest at 11.18%. As of June 30, 2020, FlexShopper had borrowed approximately 100% of the&#13;available amount based on the Eligible Leases in the portfolio.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Credit Agreement provides that FlexShopper may not incur additional indebtedness (other than expressly permitted indebtedness)&#13;without the permission of the Lender and also prohibits dividends on common stock. Additionally, the Credit Agreement includes&#13;covenants requiring FlexShopper to maintain a minimum amount of Equity Book Value, maintain a minimum amount of Unrestricted Cash&#13;(including a reserve upon which the Lender may draw to satisfy unpaid amounts under the Credit Agreement) and maintain a certain&#13;ratio of Consolidated Total Debt to Equity Book Value (each capitalized term, as defined in the Credit Agreement). Upon a Permitted&#13;Change of Control (as defined in the Credit Agreement), FlexShopper must refinance the debt under the Credit Agreement, subject&#13;to the payment of an early termination fee. A summary of the covenant requirements, and FlexShopper's actual results at&#13;June 30, 2020, follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Required Covenant&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Actual Position&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Equity Book Value not less than&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;8,000,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;10,665,110&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Unrestricted Cash greater than&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,500,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,851,009&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Consolidated Total Debt to Equity Book Value ratio not to exceed&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.75&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.03&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Credit Agreement includes customary events of default, including, among others, failures to make payment of principal and interest,&#13;breaches or defaults under the terms of the Credit Agreement and related agreements entered into with the Lender, breaches of&#13;representations, warranties or certifications made by or on behalf of FlexShopper in the Credit Agreement and related documents&#13;(including certain financial and expense covenants), deficiencies in the borrowing base, certain judgments against FlexShopper&#13;and bankruptcy events.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Availability under the Credit Agreement&#13;is subject to a borrowing base which is redetermined from time to time and based on specific advance rates on eligible current&#13;assets. Principal payable within twelve months of the balance sheet date based on the outstanding loan balance at such date is&#13;reflected as a current liability in the accompanying balance sheets. Interest expense incurred under the Credit Agreement amounted&#13;to $763,910 and $1,665,440 for the three and the six months ended June 30, 2020, respectively, and $735,619 and $1,689,529 for&#13;the three and six months ended June 30, 2019, respectively. As of June 30, 2020, the outstanding balance under the Credit Agreement&#13;was $25,733,626. Such amount is presented in the consolidated balance sheet net of unamortized issuance costs of $110,514. Interest&#13;is payable monthly on the outstanding balance of the amounts borrowed.&lt;/p&gt;</fpay:LoanPayableDisclosureTextBlock>
    <us-gaap:LossContingencyDisclosures contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;12.&#13;CONTINGENCIES AND OTHER UNCERTAINTIES&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;extent of the impact and effects of the recent outbreak of the coronavirus (COVID-19) on the operation and financial performance&#13;of our business will depend on future developments, including the duration and spread of the outbreak, the recovery time of the&#13;disrupted supply chains, or the uncertainty with respect to the accessibility of additional liquidity or capital markets, all&#13;of which are highly uncertain and cannot be predicted. If the demand for the Company's leases are impacted by this outbreak&#13;for an extended period, our results of operations may be materially adversely affected.&lt;/font&gt;&lt;/p&gt;</us-gaap:LossContingencyDisclosures>
    <us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; width: 88%"&gt;2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;213,000&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;2021&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;426,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;2022&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;417,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;2023&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;427,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;435,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,673,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,591,000&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock>
    <srt:ScheduleOfCondensedBalanceSheetTableTextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Balance Sheet Classification&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;br /&gt; 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&amp;#160;31,&lt;br /&gt; 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt; width: 38%"&gt;Operating Lease Asset&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 37%"&gt;Property and Equipment, net&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;1,738,802&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;1,847,932&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Finance Lease Asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Property and Equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;31,249&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;31,299&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Total Lease Assets&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,770,051&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,879,231&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Operating Lease Liability - current portion&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;Current Lease Liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;143,931&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;22,088&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Finance Lease Liability - current portion&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;Current Lease Liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,215&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,638&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Operating Lease Liability- net of current portion&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;Long Term Lease Liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,003,015&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,040,576&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Finance Lease Liability - net of current portion&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Long Term Lease Liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;25,837&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;26,608&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Total Lease Liabilities&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,179,998&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,094,910&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</srt:ScheduleOfCondensedBalanceSheetTableTextBlock>
    <fpay:ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted &lt;br /&gt;&#13;Average&lt;br /&gt;&#13; Discount &lt;br /&gt;&#13;Rate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted &lt;br /&gt;&#13;Average&lt;br /&gt;&#13; Remaining&lt;br /&gt;&#13; Lease Term&lt;br /&gt; (in years)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; width: 76%"&gt;Operating Leases&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;13.08&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;8&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Finance Leases&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13.30&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</fpay:ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock>
    <us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;Six Months ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; width: 76%"&gt;Cash payments for operating leases&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;14,454&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;133,200&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Cash payments for finance leases&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,457&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;New operating lease asset obtained in exchange for lease liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,869,287&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;New finance lease asset obtained in exchange for lease liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,033&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock>
    <fpay:ScheduleOfUndiscountedOperatingLeaseLiabilities contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Operating Leases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 88%; text-align: justify"&gt;2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;206,979&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;2021&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;415,050&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify"&gt;2022&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;405,443&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;2023&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;417,606&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify"&gt;2024&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;430,134&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;2025 and thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,672,961&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify"&gt;Total undiscounted cash flows&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,548,173&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Less: interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,401,227&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Present value of lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,146,946&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</fpay:ScheduleOfUndiscountedOperatingLeaseLiabilities>
    <fpay:ScheduleOfUndiscountedFinanceLeaseLiabilities contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Finance Leases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 88%; text-align: justify"&gt;2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,592&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;2021&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,184&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify"&gt;2022&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,184&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;2023&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,699&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,781&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;Total undiscounted cash flows&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;42,440&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Less: interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(9,388&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Present value of lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;33,052&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</fpay:ScheduleOfUndiscountedFinanceLeaseLiabilities>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">1847932</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">1738802</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:FinanceLeaseRightOfUseAsset contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">31299</us-gaap:FinanceLeaseRightOfUseAsset>
    <us-gaap:FinanceLeaseRightOfUseAsset contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">31249</us-gaap:FinanceLeaseRightOfUseAsset>
    <fpay:TotalLeaseAssets contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">1879231</fpay:TotalLeaseAssets>
    <fpay:TotalLeaseAssets contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">1770051</fpay:TotalLeaseAssets>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">22088</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">143931</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:FinanceLeaseLiabilityCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">5638</us-gaap:FinanceLeaseLiabilityCurrent>
    <us-gaap:FinanceLeaseLiabilityCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">7215</us-gaap:FinanceLeaseLiabilityCurrent>
    <us-gaap:OtherLongTermDebtNoncurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">2040576</us-gaap:OtherLongTermDebtNoncurrent>
    <us-gaap:OtherLongTermDebtNoncurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">2003015</us-gaap:OtherLongTermDebtNoncurrent>
    <us-gaap:FinanceLeaseLiabilityNoncurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">26608</us-gaap:FinanceLeaseLiabilityNoncurrent>
    <us-gaap:FinanceLeaseLiabilityNoncurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">25837</us-gaap:FinanceLeaseLiabilityNoncurrent>
    <fpay:TotalLeaseLiabilities contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">2094910</fpay:TotalLeaseLiabilities>
    <fpay:TotalLeaseLiabilities contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">2179998</fpay:TotalLeaseLiabilities>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2020-06-30_custom_FinanceLeasesMember" unitRef="pure" decimals="INF">0.1330</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2020-06-30_custom_OperatingLeasesMember" unitRef="pure" decimals="INF">0.1308</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeasePayments contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">133200</us-gaap:OperatingLeasePayments>
    <us-gaap:OperatingLeasePayments contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">14454</us-gaap:OperatingLeasePayments>
    <fpay:FinanceLeasePrincipalPayment contextRef="From2019-01-01to2019-06-30" unitRef="USD" xsi:nil="true" />
    <fpay:FinanceLeasePrincipalPayment contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">5457</fpay:FinanceLeasePrincipalPayment>
    <us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">1869287</us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability>
    <us-gaap:RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability contextRef="From2020-01-01to2020-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="AsOf2020-06-30_custom_FinanceLeasesMember" unitRef="USD" decimals="0">5592</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="AsOf2020-06-30_custom_OperatingLeasesMember" unitRef="USD" decimals="0">206979</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="AsOf2020-06-30_custom_FinanceLeasesMember" unitRef="USD" decimals="0">11184</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="AsOf2020-06-30_custom_OperatingLeasesMember" unitRef="USD" decimals="0">415050</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="AsOf2020-06-30_custom_FinanceLeasesMember" unitRef="USD" decimals="0">11184</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="AsOf2020-06-30_custom_OperatingLeasesMember" unitRef="USD" decimals="0">405443</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour contextRef="AsOf2020-06-30_custom_FinanceLeasesMember" unitRef="USD" decimals="0">9699</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour contextRef="AsOf2020-06-30_custom_OperatingLeasesMember" unitRef="USD" decimals="0">417606</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive contextRef="AsOf2020-06-30_custom_FinanceLeasesMember" unitRef="USD" decimals="0">4781</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive contextRef="AsOf2020-06-30_custom_OperatingLeasesMember" unitRef="USD" decimals="0">430134</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive contextRef="AsOf2020-06-30_custom_OperatingLeasesMember" unitRef="USD" decimals="0">1672961</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive>
    <fpay:TotalUndiscountedCashFlowsOperatingLeaseLiabilities contextRef="AsOf2020-06-30_custom_FinanceLeasesMember" unitRef="USD" decimals="0">42440</fpay:TotalUndiscountedCashFlowsOperatingLeaseLiabilities>
    <fpay:TotalUndiscountedCashFlowsOperatingLeaseLiabilities contextRef="AsOf2020-06-30_custom_OperatingLeasesMember" unitRef="USD" decimals="0">3548173</fpay:TotalUndiscountedCashFlowsOperatingLeaseLiabilities>
    <fpay:OperatingLeaseInterestExpenses contextRef="AsOf2020-06-30_custom_FinanceLeasesMember" unitRef="USD" decimals="0">9388</fpay:OperatingLeaseInterestExpenses>
    <fpay:OperatingLeaseInterestExpenses contextRef="AsOf2020-06-30_custom_OperatingLeasesMember" unitRef="USD" decimals="0">1401227</fpay:OperatingLeaseInterestExpenses>
    <us-gaap:OperatingLeaseLiability contextRef="AsOf2020-06-30_custom_FinanceLeasesMember" unitRef="USD" decimals="0">33052</us-gaap:OperatingLeaseLiability>
    <us-gaap:OperatingLeaseLiability contextRef="AsOf2020-06-30_custom_OperatingLeasesMember" unitRef="USD" decimals="0">2146946</us-gaap:OperatingLeaseLiability>
    <fpay:OperatingLeasesExpiration contextRef="From2020-01-01to2020-06-30">Operating leases expiring at various times through 2028.</fpay:OperatingLeasesExpiration>
    <us-gaap:LessorOperatingLeaseDescription contextRef="From2020-01-01to2020-06-30">The Company pays a base monthly rent of $31,532 with payments increasing by 3% on each yearly anniversary of the commencement date. The initial lease term is for 9 years with the Company having a one-time option to extend for 5 years.</us-gaap:LessorOperatingLeaseDescription>
    <us-gaap:OperatingLeaseCost contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">219767</us-gaap:OperatingLeaseCost>
    <us-gaap:LeaseAndRentalExpense contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">126000</us-gaap:LeaseAndRentalExpense>
    <us-gaap:LeaseAndRentalExpense contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">353000</us-gaap:LeaseAndRentalExpense>
    <fpay:DescriptionOfLeasingArrangements contextRef="From2018-04-01to2018-04-30">FlexShopper exercised its option to extend the term of the lease to September 30, 2021.</fpay:DescriptionOfLeasingArrangements>
    <fpay:OperatingLeasesRentExpenseMonthlyRent contextRef="From2019-01-01to2019-01-31" unitRef="USD" decimals="0">31500</fpay:OperatingLeasesRentExpenseMonthlyRent>
    <fpay:TermOfLease contextRef="From2019-01-01to2019-01-31">P108M</fpay:TermOfLease>
    <fpay:TermOfLease contextRef="From2017-08-01to2017-08-31">P12M</fpay:TermOfLease>
    <fpay:TermOfLease contextRef="From2020-01-01to2020-06-30">P12M</fpay:TermOfLease>
    <us-gaap:AreaOfLand contextRef="AsOf2019-01-31" unitRef="Sqft" decimals="INF">21622</us-gaap:AreaOfLand>
    <fpay:AdditionalLeaseTerm contextRef="From2019-01-01to2019-01-31">P5Y</fpay:AdditionalLeaseTerm>
    <fpay:AdditionalLeaseTerm contextRef="From2017-08-01to2017-08-31">P3Y</fpay:AdditionalLeaseTerm>
    <us-gaap:DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage contextRef="From2019-01-01to2019-01-31" unitRef="pure" decimals="INF">0.03</us-gaap:DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage>
    <fpay:EquityBookValueNotLessThan contextRef="AsOf2020-06-30_custom_RequiredCovenantMember" unitRef="USD" decimals="0">8000000</fpay:EquityBookValueNotLessThan>
    <fpay:EquityBookValueNotLessThan contextRef="AsOf2020-06-30_custom_ActualPositionMember" unitRef="USD" decimals="0">10665110</fpay:EquityBookValueNotLessThan>
    <fpay:UnrestrictedCashGreaterThan contextRef="AsOf2020-06-30_custom_RequiredCovenantMember" unitRef="USD" decimals="0">1500000</fpay:UnrestrictedCashGreaterThan>
    <fpay:UnrestrictedCashGreaterThan contextRef="AsOf2020-06-30_custom_ActualPositionMember" unitRef="USD" decimals="0">9851009</fpay:UnrestrictedCashGreaterThan>
    <fpay:ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1 contextRef="AsOf2020-06-30_custom_RequiredCovenantMember" unitRef="pure" decimals="INF">4.75</fpay:ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1>
    <fpay:ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1 contextRef="AsOf2020-06-30_custom_ActualPositionMember" unitRef="pure" decimals="INF">3.03</fpay:ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1>
    <fpay:OutstandingBalanceUnderCreditAgreements contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">25733626</fpay:OutstandingBalanceUnderCreditAgreements>
    <fpay:WarrantOffered contextRef="AsOf2020-02-04" unitRef="USD_per_Share" decimals="INF">0.62</fpay:WarrantOffered>
    <fpay:WarrantOffered contextRef="AsOf2020-02-19" unitRef="USD_per_Share" decimals="INF">0.56</fpay:WarrantOffered>
    <us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized contextRef="From2020-01-27to2020-02-04">In total, 5,351,290 warrants were exchanged for 3,317,812 shares in accordance with the Warrant Exchange Offer</us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized>
    <us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized contextRef="From2020-02-03to2020-02-19">In total 258,610 warrants were exchanged for 144,871 shares in this transaction.</us-gaap:ClassOfWarrantOrRightExpenseOrRevenueRecognized>
    <fpay:DeemedDividend contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">713212</fpay:DeemedDividend>
    <fpay:BearInterestRate contextRef="AsOf2020-06-30_custom_NrnsMember" unitRef="pure" decimals="INF">-0.0500</fpay:BearInterestRate>
    <fpay:BearInterestRate contextRef="AsOf2020-06-30_custom_HeiserMember" unitRef="pure" decimals="INF">-0.0500</fpay:BearInterestRate>
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2019-01-01to2019-03-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">25529</fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition>
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2019-04-01to2019-06-30_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">303243</fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition>
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2019-01-01to2019-03-31" unitRef="USD" decimals="0">25529</fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition>
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">303243</fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition>
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" xsi:nil="true" />
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockMember" unitRef="USD" xsi:nil="true" />
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2020-01-01to2020-03-31_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" xsi:nil="true" />
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2020-04-01to2020-06-30_custom_SeriesConvertiblePreferredStockOneMember" unitRef="USD" xsi:nil="true" />
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2020-01-01to2020-03-31_us-gaap_CommonStockMember" unitRef="USD" xsi:nil="true" />
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2020-04-01to2020-06-30_us-gaap_CommonStockMember" unitRef="USD" xsi:nil="true" />
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2020-01-01to2020-03-31_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">171815</fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition>
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2020-04-01to2020-06-30_us-gaap_AdditionalPaidInCapitalMember" unitRef="USD" decimals="0">452033</fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition>
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2020-01-01to2020-03-31_us-gaap_RetainedEarningsMember" unitRef="USD" xsi:nil="true" />
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2020-04-01to2020-06-30_us-gaap_RetainedEarningsMember" unitRef="USD" xsi:nil="true" />
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2020-01-01to2020-03-31" unitRef="USD" decimals="0">171815</fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition>
    <fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">452033</fpay:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition>
    <us-gaap:LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest contextRef="From2020-01-01to2020-06-30_custom_FlexShoppersLLCMember" unitRef="pure" decimals="INF">1.00</us-gaap:LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest>
    <fpay:FutureGrowthTerm contextRef="From2020-01-01to2020-06-30">P12M</fpay:FutureGrowthTerm>
    <us-gaap:OperatingLeasesFutureMinimumPaymentsDueCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">213000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueCurrent>
    <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">426000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears>
    <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">417000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears>
    <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">427000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears>
    <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">435000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears>
    <us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">1673000</us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter>
    <us-gaap:OperatingLeasesFutureMinimumPaymentsDue contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">3591000</us-gaap:OperatingLeasesFutureMinimumPaymentsDue>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2020-06-30_custom_FinanceLeasesMember">P4Y</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2020-06-30_custom_OperatingLeasesMember">P8Y</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability contextRef="From2019-01-01to2019-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">4033</us-gaap:RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">1116770</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">1060601</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">592836</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">601357</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DebtDefaultLongtermDebtAmount contextRef="AsOf2020-06-30_custom_CreditAgreementMember" unitRef="USD" decimals="0">32500000</us-gaap:DebtDefaultLongtermDebtAmount>
    <us-gaap:DebtDefaultLongtermDebtAmount contextRef="AsOf2015-03-06_custom_CreditAgreementMember" unitRef="USD" decimals="0">32500000</us-gaap:DebtDefaultLongtermDebtAmount>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise contextRef="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="shares" decimals="INF">-3333</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice contextRef="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">0.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice contextRef="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" xsi:nil="true" />
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice contextRef="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD_per_Share" decimals="INF">6.2</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember">P7Y11M8D</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm contextRef="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember">P9Y1M13D</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm contextRef="From2020-01-01to2020-06-30_us-gaap_EmployeeStockOptionMember">P8Y2M23D</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm contextRef="From2019-01-01to2019-06-30_us-gaap_EmployeeStockOptionMember">P8Y4M2D</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding contextRef="AsOf2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD" decimals="0">1165626</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding contextRef="AsOf2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD" decimals="0">379582</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1 contextRef="AsOf2020-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD" decimals="0">971228</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1>
    <fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1 contextRef="AsOf2019-06-30_us-gaap_EmployeeStockOptionMember" unitRef="USD" decimals="0">108686</fpay:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1>
    <us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Accounts Receivable and Allowance for&#13;Doubtful Accounts -&lt;/b&gt; FlexShopper seeks to collect amounts owed under its leases from each customer on a weekly or biweekly&#13;basis by charging their bank accounts or credit cards. Accounts receivable are principally comprised of lease payments currently&#13;owed to FlexShopper which are past due, as FlexShopper has been unable to successfully collect in the manner described above.&#13;The allowance for doubtful accounts is based upon revenues and historical experience of balances charged off as a percentage of&#13;revenues. The accounts receivable balances consisted of the following as of June 30, 2020 and December 31, 2019:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;br /&gt; 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&amp;#160;31,&lt;br /&gt; 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Accounts receivable&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;21,493,916&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;18,249,273&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Allowance for doubtful accounts&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(13,523,919&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(9,976,941&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Accounts receivable, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7,969,997&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,272,332&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The allowance is a significant percentage&#13;of the balance because FlexShopper does not charge off any customer account until it has exhausted all collection efforts with&#13;respect to each account, including attempts to repossess items. In addition, while collections are pursued, the same delinquent&#13;customers continue to accrue weekly charges until they are charged off. Accounts receivable balances charged off against the allowance&#13;were $6,584,965 and $12,017,220 for the three and six months ended June 30, 2020 respectively and $4,346,498 and $9,376,402 for&#13;the three and six months ended June 30, 2019, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Six Months Ended &lt;br /&gt; June 30,&lt;br /&gt; 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended &lt;br /&gt; December&amp;#160;31,&lt;br /&gt; 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Beginning balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;9,976,941&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,754,306&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;Provision&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,564,198&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;34,838,046&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accounts written off&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12,017,220&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(28,615,411&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;Ending balance&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;13,523,919&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,976,941&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;FlexShopper classifies bad debt expense&#13;incurred as a reduction of lease revenue and fees within the consolidated statement of operations.&lt;/p&gt;</us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy>
    <us-gaap:LessorLeasesPolicyTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Lease Merchandise -&lt;/b&gt; Until all payment&#13;obligations for ownership are satisfied under the lease agreement, the Company maintains ownership of the lease merchandise. Lease&#13;merchandise consists primarily of residential furniture, consumer electronics, computers, appliances and household accessories&#13;and is recorded at cost net of accumulated depreciation. The Company depreciates leased merchandise using the straight-line method&#13;over the applicable agreement period for a consumer to acquire ownership, generally twelve months with no salvage value. Upon transfer&#13;of ownership of merchandise to customers resulting from satisfaction of their lease obligations, the related cost and accumulated&#13;depreciation are eliminated from lease merchandise. For lease merchandise returned or anticipated to be returned either voluntarily&#13;or through repossession, the Company provides an impairment reserve for the undepreciated balance of the merchandise net of any&#13;estimated salvage value with a corresponding charge to cost of lease revenue. The cost, accumulated depreciation and impairment&#13;reserve related to such merchandise are written off upon determination that no salvage value is obtainable.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The net leased merchandise balances consisted&#13;of the following as of June 30, 2020 and December 31, 2019:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;br /&gt; 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&amp;#160;31,&lt;br /&gt; 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Lease merchandise at cost&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;47,256,520&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;46,807,570&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Accumulated depreciation&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(18,762,330&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(13,518,181&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Impairment reserve&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,412,948&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,226,285&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Lease merchandise, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;26,081,242&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,063,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"&gt;Lease merchandise at cost represents the&#13;undepreciated cost of rental merchandise at the time of purchase.&lt;/p&gt;</us-gaap:LessorLeasesPolicyTextBlock>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">52214892</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">50057364</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">-48155180</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">-48365557</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:AdditionalPaidInCapital contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">35313721</us-gaap:AdditionalPaidInCapital>
    <us-gaap:AdditionalPaidInCapital contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">36214871</us-gaap:AdditionalPaidInCapital>
    <us-gaap:CommonStockValueOutstanding contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">1779</us-gaap:CommonStockValueOutstanding>
    <us-gaap:CommonStockValueOutstanding contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">2136</us-gaap:CommonStockValueOutstanding>
    <fpay:ConvertiblePreferredStockSeriesTwo contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">-21952000</fpay:ConvertiblePreferredStockSeriesTwo>
    <fpay:ConvertiblePreferredStockSeriesTwo contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">-21952000</fpay:ConvertiblePreferredStockSeriesTwo>
    <fpay:ConvertiblePreferredStockSeriesOne contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">-855955</fpay:ConvertiblePreferredStockSeriesOne>
    <fpay:ConvertiblePreferredStockSeriesOne contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">-851660</fpay:ConvertiblePreferredStockSeriesOne>
    <us-gaap:Liabilities contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">42246617</us-gaap:Liabilities>
    <us-gaap:Liabilities contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">39402254</us-gaap:Liabilities>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">2067184</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">2028852</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:AccruedIncomeTaxesNoncurrent contextRef="AsOf2019-12-31" unitRef="USD" xsi:nil="true" />
    <us-gaap:AccruedIncomeTaxesNoncurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">85091</us-gaap:AccruedIncomeTaxesNoncurrent>
    <us-gaap:LongTermNotesPayable contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">3725172</us-gaap:LongTermNotesPayable>
    <us-gaap:LongTermNotesPayable contextRef="AsOf2020-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:LongTermLoansPayable contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">28904738</us-gaap:LongTermLoansPayable>
    <us-gaap:LongTermLoansPayable contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">17082075</us-gaap:LongTermLoansPayable>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">7549523</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">19134194</us-gaap:LiabilitiesCurrent>
    <us-gaap:OtherShortTermBorrowings contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">27726</us-gaap:OtherShortTermBorrowings>
    <us-gaap:OtherShortTermBorrowings contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">151146</us-gaap:OtherShortTermBorrowings>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">1372901</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">1210665</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:NotesPayableCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">1067740</us-gaap:NotesPayableCurrent>
    <us-gaap:NotesPayableCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">4793918</us-gaap:NotesPayableCurrent>
    <us-gaap:LoansPayableCurrent contextRef="AsOf2019-12-31" unitRef="USD" xsi:nil="true" />
    <us-gaap:LoansPayableCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">8541037</us-gaap:LoansPayableCurrent>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">513267</us-gaap:EmployeeRelatedLiabilitiesCurrent>
    <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">513098</us-gaap:EmployeeRelatedLiabilitiesCurrent>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">4567889</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">3079283</us-gaap:AccountsPayableCurrent>
    <us-gaap:Assets contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">52214892</us-gaap:Assets>
    <us-gaap:Assets contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">50057364</us-gaap:Assets>
    <us-gaap:OtherAssets contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">78335</us-gaap:OtherAssets>
    <us-gaap:OtherAssets contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">73854</us-gaap:OtherAssets>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">5260407</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">5489986</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:AssetsCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">46876150</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">44493524</us-gaap:AssetsCurrent>
    <fpay:LeaseMerchandise contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">31063104</fpay:LeaseMerchandise>
    <fpay:LeaseMerchandise contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">26081242</fpay:LeaseMerchandise>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">672242</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">591276</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">8272332</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">7969997</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:Revenues contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">43395737</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">49372877</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">20664340</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">24530130</us-gaap:Revenues>
    <fpay:LeaseMerchandiseSold contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">1709802</fpay:LeaseMerchandiseSold>
    <fpay:LeaseMerchandiseSold contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">2774892</fpay:LeaseMerchandiseSold>
    <fpay:LeaseMerchandiseSold contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">763184</fpay:LeaseMerchandiseSold>
    <fpay:LeaseMerchandiseSold contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">1629850</fpay:LeaseMerchandiseSold>
    <us-gaap:OperatingLeasesIncomeStatementLeaseRevenue contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">41685935</us-gaap:OperatingLeasesIncomeStatementLeaseRevenue>
    <us-gaap:OperatingLeasesIncomeStatementLeaseRevenue contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">46597985</us-gaap:OperatingLeasesIncomeStatementLeaseRevenue>
    <us-gaap:OperatingLeasesIncomeStatementLeaseRevenue contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">19901156</us-gaap:OperatingLeasesIncomeStatementLeaseRevenue>
    <us-gaap:OperatingLeasesIncomeStatementLeaseRevenue contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">22900280</us-gaap:OperatingLeasesIncomeStatementLeaseRevenue>
    <us-gaap:CostsAndExpenses contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">40998163</us-gaap:CostsAndExpenses>
    <us-gaap:CostsAndExpenses contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">47320507</us-gaap:CostsAndExpenses>
    <us-gaap:CostsAndExpenses contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">19952302</us-gaap:CostsAndExpenses>
    <us-gaap:CostsAndExpenses contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">23741072</us-gaap:CostsAndExpenses>
    <us-gaap:OtherOperatingIncomeExpenseNet contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">-5438128</us-gaap:OtherOperatingIncomeExpenseNet>
    <us-gaap:OtherOperatingIncomeExpenseNet contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">-6508853</us-gaap:OtherOperatingIncomeExpenseNet>
    <us-gaap:OtherOperatingIncomeExpenseNet contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">-2841846</us-gaap:OtherOperatingIncomeExpenseNet>
    <us-gaap:OtherOperatingIncomeExpenseNet contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">-3337162</us-gaap:OtherOperatingIncomeExpenseNet>
    <us-gaap:LaborAndRelatedExpense contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">3795168</us-gaap:LaborAndRelatedExpense>
    <us-gaap:LaborAndRelatedExpense contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">4825385</us-gaap:LaborAndRelatedExpense>
    <us-gaap:LaborAndRelatedExpense contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">2037081</us-gaap:LaborAndRelatedExpense>
    <us-gaap:LaborAndRelatedExpense contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">2276516</us-gaap:LaborAndRelatedExpense>
    <us-gaap:MarketingExpense contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">1162775</us-gaap:MarketingExpense>
    <us-gaap:MarketingExpense contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">1969194</us-gaap:MarketingExpense>
    <us-gaap:MarketingExpense contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">314229</us-gaap:MarketingExpense>
    <us-gaap:MarketingExpense contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">938049</us-gaap:MarketingExpense>
    <fpay:CostOfMerchandiseSold contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">1063845</fpay:CostOfMerchandiseSold>
    <fpay:CostOfMerchandiseSold contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">1921871</fpay:CostOfMerchandiseSold>
    <fpay:CostOfMerchandiseSold contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">498838</fpay:CostOfMerchandiseSold>
    <fpay:CostOfMerchandiseSold contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">1291090</fpay:CostOfMerchandiseSold>
    <fpay:CostOfLeaseRevenuesFees contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">29538247</fpay:CostOfLeaseRevenuesFees>
    <fpay:CostOfLeaseRevenuesFees contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">32095204</fpay:CostOfLeaseRevenuesFees>
    <fpay:CostOfLeaseRevenuesFees contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">14260308</fpay:CostOfLeaseRevenuesFees>
    <fpay:CostOfLeaseRevenuesFees contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">15898255</fpay:CostOfLeaseRevenuesFees>
    <us-gaap:OperatingIncomeLoss contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">2397574</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">2052370</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">712038</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">789058</us-gaap:OperatingIncomeLoss>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">1218450</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">1219445</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">609282</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <us-gaap:PreferredStockDividendsAndOtherAdjustments contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">609728</us-gaap:PreferredStockDividendsAndOtherAdjustments>
    <fpay:DeemedDividendFromExchangeOfferOfWarrant contextRef="From2019-01-01to2019-06-30" unitRef="USD" xsi:nil="true" />
    <fpay:DeemedDividendFromExchangeOfferOfWarrant contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">713212</fpay:DeemedDividendFromExchangeOfferOfWarrant>
    <fpay:DeemedDividendFromExchangeOfferOfWarrant contextRef="From2019-04-01to2019-06-30" unitRef="USD" xsi:nil="true" />
    <fpay:DeemedDividendFromExchangeOfferOfWarrant contextRef="From2020-04-01to2020-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">193597</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">-210377</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">-309946</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">-262062</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">-1024853</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">-2143034</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">-919228</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">-871790</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:EarningsPerShareBasicAndDiluted contextRef="From2019-01-01to2019-06-30" unitRef="USD_per_Share" decimals="INF">-0.06</us-gaap:EarningsPerShareBasicAndDiluted>
    <us-gaap:EarningsPerShareBasicAndDiluted contextRef="From2020-01-01to2020-06-30" unitRef="USD_per_Share" decimals="INF">-0.1</us-gaap:EarningsPerShareBasicAndDiluted>
    <us-gaap:EarningsPerShareBasicAndDiluted contextRef="From2019-04-01to2019-06-30" unitRef="USD_per_Share" decimals="INF">-0.05</us-gaap:EarningsPerShareBasicAndDiluted>
    <us-gaap:EarningsPerShareBasicAndDiluted contextRef="From2020-04-01to2020-06-30" unitRef="USD_per_Share" decimals="INF">-0.04</us-gaap:EarningsPerShareBasicAndDiluted>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="From2019-01-01to2019-06-30" unitRef="shares" decimals="INF">17658562</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="From2020-01-01to2020-06-30" unitRef="shares" decimals="INF">20627674</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="From2019-04-01to2019-06-30" unitRef="shares" decimals="INF">17666193</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="From2020-04-01to2020-06-30" unitRef="shares" decimals="INF">21351914</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">2695843</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">5794941</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:IncreaseDecreaseInAccruedLiabilities contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">-511712</us-gaap:IncreaseDecreaseInAccruedLiabilities>
    <us-gaap:IncreaseDecreaseInAccruedLiabilities contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">27258</us-gaap:IncreaseDecreaseInAccruedLiabilities>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">-28436</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">84922</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:IncreaseDecreaseInAccountsPayable contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">-5745326</us-gaap:IncreaseDecreaseInAccountsPayable>
    <us-gaap:IncreaseDecreaseInAccountsPayable contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">-1488607</us-gaap:IncreaseDecreaseInAccountsPayable>
    <us-gaap:IncreaseDecreaseInSecurityDeposits contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">-40801</us-gaap:IncreaseDecreaseInSecurityDeposits>
    <us-gaap:IncreaseDecreaseInSecurityDeposits contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">2943</us-gaap:IncreaseDecreaseInSecurityDeposits>
    <fpay:IncreaseDecreaseInLeaseMerchandise contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">-21598717</fpay:IncreaseDecreaseInLeaseMerchandise>
    <fpay:IncreaseDecreaseInLeaseMerchandise contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">-27113342</fpay:IncreaseDecreaseInLeaseMerchandise>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">198666</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">-81916</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">16296288</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">15261863</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:ShareBasedCompensation contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">371972</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">763328</us-gaap:ShareBasedCompensation>
    <us-gaap:OtherDepreciationAndAmortization contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">1237143</us-gaap:OtherDepreciationAndAmortization>
    <us-gaap:OtherDepreciationAndAmortization contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">1246372</us-gaap:OtherDepreciationAndAmortization>
    <us-gaap:DepreciationAmortizationAndAccretionNet contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">29538247</us-gaap:DepreciationAmortizationAndAccretionNet>
    <us-gaap:DepreciationAmortizationAndAccretionNet contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">32095204</us-gaap:DepreciationAmortizationAndAccretionNet>
    <us-gaap:NetIncomeLoss contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">193597</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">-210377</us-gaap:NetIncomeLoss>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">-1105122</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">-1399360</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">1105122</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">1399360</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2018-12-31" unitRef="USD" decimals="0">6141210</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2019-12-31" unitRef="USD" decimals="0">6868472</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">9851009</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2019-06-30" unitRef="USD" decimals="0">2791829</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">-3349381</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">2982537</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">-4940102</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">-1413044</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:RepaymentsOfLongtermLoansFromVendors contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">5604</us-gaap:RepaymentsOfLongtermLoansFromVendors>
    <us-gaap:RepaymentsOfLongtermLoansFromVendors contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">5603</us-gaap:RepaymentsOfLongtermLoansFromVendors>
    <us-gaap:RepaymentsOfNotesPayable contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">500000</us-gaap:RepaymentsOfNotesPayable>
    <us-gaap:RepaymentsOfNotesPayable contextRef="From2020-01-01to2020-06-30" unitRef="USD" xsi:nil="true" />
    <fpay:RepaymentOfLoanPayableUnderCreditAgreement contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">-9255988</fpay:RepaymentOfLoanPayableUnderCreditAgreement>
    <fpay:RepaymentOfLoanPayableUnderCreditAgreement contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">-5864250</fpay:RepaymentOfLoanPayableUnderCreditAgreement>
    <us-gaap:ProceedsFromIssuanceOfDebt contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">1358343</us-gaap:ProceedsFromIssuanceOfDebt>
    <us-gaap:ProceedsFromIssuanceOfDebt contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">2412000</us-gaap:ProceedsFromIssuanceOfDebt>
    <us-gaap:ProceedsFromNotesPayable contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">3440000</us-gaap:ProceedsFromNotesPayable>
    <us-gaap:ProceedsFromNotesPayable contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">1914100</us-gaap:ProceedsFromNotesPayable>
    <us-gaap:ProceedsFromStockOptionsExercised contextRef="From2019-01-01to2019-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:ProceedsFromStockOptionsExercised contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">2634</us-gaap:ProceedsFromStockOptionsExercised>
    <us-gaap:ProceedsFromOtherEquity contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">23147</us-gaap:ProceedsFromOtherEquity>
    <us-gaap:ProceedsFromOtherEquity contextRef="From2020-01-01to2020-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:FinanceLeasePrincipalPayments contextRef="From2019-01-01to2019-06-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:FinanceLeasePrincipalPayments contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">3175</us-gaap:FinanceLeasePrincipalPayments>
    <fpay:Conversionofpreferredstocktocommonstock contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">341070</fpay:Conversionofpreferredstocktocommonstock>
    <fpay:Conversionofpreferredstocktocommonstock contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">4295</fpay:Conversionofpreferredstocktocommonstock>
    <us-gaap:InterestPaidNet contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">1936218</us-gaap:InterestPaidNet>
    <us-gaap:InterestPaidNet contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">2120502</us-gaap:InterestPaidNet>
    <fpay:AccountsReceivableChargedOffAgainstAllowance contextRef="From2019-01-01to2019-06-30" unitRef="USD" decimals="0">9376402</fpay:AccountsReceivableChargedOffAgainstAllowance>
    <fpay:AccountsReceivableChargedOffAgainstAllowance contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">12017220</fpay:AccountsReceivableChargedOffAgainstAllowance>
    <fpay:AccountsReceivableChargedOffAgainstAllowance contextRef="From2019-04-01to2019-06-30" unitRef="USD" decimals="0">4346498</fpay:AccountsReceivableChargedOffAgainstAllowance>
    <fpay:AccountsReceivableChargedOffAgainstAllowance contextRef="From2020-04-01to2020-06-30" unitRef="USD" decimals="0">6584965</fpay:AccountsReceivableChargedOffAgainstAllowance>
    <fpay:OperatingLeasesLiability contextRef="AsOf2019-01-31" unitRef="USD" decimals="0">191001</fpay:OperatingLeasesLiability>
    <fpay:OperatingLeaseAssets contextRef="AsOf2019-01-31" unitRef="USD" decimals="0">191001</fpay:OperatingLeaseAssets>
    <us-gaap:CommonStockConvertibleConversionPriceDecrease contextRef="From2020-01-01to2020-06-30_us-gaap_CommonStockMember" unitRef="USD_per_Share" decimals="INF">23.00</us-gaap:CommonStockConvertibleConversionPriceDecrease>
    <fpay:PromissoryNoteCurrent contextRef="AsOf2019-12-31" unitRef="USD" xsi:nil="true" />
    <fpay:PromissoryNoteCurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">845047</fpay:PromissoryNoteCurrent>
    <fpay:PromissoryNoteNoncurrent contextRef="AsOf2020-06-30" unitRef="USD" decimals="0">1072042</fpay:PromissoryNoteNoncurrent>
    <fpay:InterestInKindAddedToPromissoryNotesBalance contextRef="From2019-01-01to2019-06-30" unitRef="USD" xsi:nil="true" />
    <fpay:InterestInKindAddedToPromissoryNotesBalance contextRef="From2020-01-01to2020-06-30" unitRef="USD" decimals="0">2989</fpay:InterestInKindAddedToPromissoryNotesBalance>
    <us-gaap:SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Software Costs -&amp;#160;&lt;/b&gt;Costs related&#13;to developing or obtaining internal-use software incurred during the preliminary project and post-implementation stages of an&#13;internal use software project are expensed as incurred and certain costs incurred in the project's application development&#13;stage are capitalized as property and equipment. The Company expenses costs related to the planning and operating stages of a&#13;website. Costs associated with minor enhancements and maintenance for the website are included in expenses as incurred. Direct&#13;costs incurred in the website's development stage are capitalized as property and equipment. Capitalized software costs&#13;amounted to $598,097 and $1,198,358 for the three and six months ended June 30, 2020, respectively, and $513,645 and $1,060,689&#13;for the three and six months ended June 30, 2019, respectively. Capitalized software amortization expense was $569,217 and $1,005,984&#13;for the three and six months ended June 30, 2020, respectively, and $1,083,247 and $575,066 for the three and six months ended&#13;June 30, 2019.&lt;/p&gt;</us-gaap:SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy>
    <fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Debt Principal&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="width: 76%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 9%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 9%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;60,470&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,750,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</fpay:ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock>
    <fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Required Covenant&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Actual Position&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt; width: 76%"&gt;Equity Book Value not less than&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;8,000,000&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;10,665,110&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Unrestricted Cash greater than&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,500,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,851,009&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Consolidated Total Debt to Equity Book Value ratio not to exceed&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4.75&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.03&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</fpay:ScheduleOfCovenantRequirementsAndFlexshoppersActualResults>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of&lt;br /&gt; options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br /&gt; average&lt;br /&gt; exercise&lt;br /&gt; price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br /&gt; average&lt;br /&gt; contractual&lt;br /&gt; term &lt;br /&gt; (years)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Aggregate&lt;br /&gt; intrinsic&lt;br /&gt; value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 52%"&gt;Outstanding at January 1, 2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;2,004,318&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;1.72&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;$&lt;/td&gt;&lt;td style="text-align: right; width: 9%"&gt;2,542,361&lt;/td&gt;&lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;634,756&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.58&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;Forfeited&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(64,330&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,520&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;Exercise&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,333&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0.79&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,166&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;Outstanding at June 30, 2020&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,571,411&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1.95&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7.94&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,165,626&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Vested and exercisable at June 30, 2020&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,623,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.97&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.23&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;971,228&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;Outstanding at January 1, 2019&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;620,900&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3.75&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,334,851&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.85&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;Forfeited&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(21,600&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.35&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;855&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;Expired&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(25,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6.2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;Outstanding at June 30, 2019&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,909.151&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1.72&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9.12&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;379,582&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Vested and exercisable at June 30, 2019&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;742,434&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.76&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.34&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;108,686&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
    <us-gaap:BusinessCombinationDisclosureTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;2. BUSINESS AND LIQUIDITY&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;FlexShopper, Inc. ("FlexShopper"&#13;or the "Company") is a corporation organized under the laws of the State of Delaware in 2006. The Company owns 100%&#13;of FlexShopper, LLC, a North Carolina limited liability company, which in turns owns 100% of FlexShopper 1, LLC and FlexShopper&#13;2, LLC. The Company is a holding corporation with no operations except for those conducted by FlexShopper, LLC. FlexShopper, LLC&#13;provides through e-commerce sites durable goods to consumers, including customers of third-party retailers and e-tailers, on&#13;a lease-to-own ("LTO") basis.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;To date, funds derived from the sale of FlexShopper's&#13;common stock, warrants, Series 1 Convertible Preferred Stock and Series 2 Convertible Preferred Stock and the Company's ability&#13;to borrow both funds collateralized by the lease portfolio and from promissory notes have provided the liquidity and capital resources&#13;necessary to fund its operations.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Commitment Termination Date of the&#13;Credit Agreement (see Note 7) is February 28, 2021 and, accordingly, the Company would then start to repay all borrowed amounts&#13;under the facility through February 21, 2022.&amp;#160; Additionally, $ 3,750,000 and $1,000,000 of Promissory Notes (see Note 6) are&#13;due by June 30, 2021 and by April 30, 2021, respectively. The Company anticipates either renegotiating the terms of the Credit&#13;Agreement and Promissory Notes with the existing lenders or entering into agreements to refinance the existing arrangements with&#13;new lenders prior to the maturity of these agreements.&amp;#160; While the Company has been successful in previously refinancing these&#13;agreements and the holders of both the Credit Agreement and Promissory Notes are significant equity holders, it cannot provide&#13;any assurance that such refinancing's will be available on terms favorable to the Company or available at all.&amp;#160; The&#13;inability to refinance the Credit Agreement and/or Promissory Notes could have a material impact to the Company's operations.&lt;/p&gt;</us-gaap:BusinessCombinationDisclosureTextBlock>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;3. SUMMARY OF SIGNIFICANT ACCOUNTING&#13;POLICIES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Principles of Consolidation -&lt;/b&gt; The&#13;accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries after elimination&#13;of intercompany balances and transactions.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Estimates -&lt;/b&gt; The preparation of consolidated&#13;financial statements in conformity with GAAP requires management to make estimates that affect the reported amounts of assets and&#13;liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported&#13;amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Revenue Recognition&lt;/b&gt; - Merchandise&#13;is leased to customers pursuant to lease purchase agreements which provide for weekly lease terms with non-refundable lease payments.&#13;Generally, the customer has the right to acquire title either through a 90-day same as cash option, an early purchase option, or&#13;through payments of all required lease payments, generally 52 weeks, for ownership. On any current lease, customers have the option&#13;to cancel the agreement in accordance with lease terms and return the merchandise. Accordingly, customer agreements are accounted&#13;for as operating leases with lease revenues recognized in the month they are due on the accrual basis of accounting. Merchandise&#13;sales revenue is recognized when the customer exercises the purchase option and pays the purchase price. Revenue for lease payments&#13;received prior to their due date is deferred and recognized as revenue in the period to which the payments relate. Revenues from&#13;leases and sales are reported net of sales taxes.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Accounts Receivable and Allowance for&#13;Doubtful Accounts -&lt;/b&gt; FlexShopper seeks to collect amounts owed under its leases from each customer on a weekly or biweekly&#13;basis by charging their bank accounts or credit cards. Accounts receivable are principally comprised of lease payments currently&#13;owed to FlexShopper which are past due, as FlexShopper has been unable to successfully collect in the manner described above.&#13;The allowance for doubtful accounts is based upon revenues and historical experience of balances charged off as a percentage of&#13;revenues. The accounts receivable balances consisted of the following as of June 30, 2020 and December 31, 2019:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;br /&gt; 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&amp;#160;31,&lt;br /&gt; 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Accounts receivable&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;21,493,916&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;18,249,273&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Allowance for doubtful accounts&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(13,523,919&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(9,976,941&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Accounts receivable, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7,969,997&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,272,332&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The allowance is a significant percentage&#13;of the balance because FlexShopper does not charge off any customer account until it has exhausted all collection efforts with&#13;respect to each account, including attempts to repossess items. In addition, while collections are pursued, the same delinquent&#13;customers continue to accrue weekly charges until they are charged off. Accounts receivable balances charged off against the allowance&#13;were $6,584,965 and $12,017,220 for the three and six months ended June 30, 2020 respectively and $4,346,498 and $9,376,402 for&#13;the three and six months ended June 30, 2019, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Six Months Ended &lt;br /&gt; June 30,&lt;br /&gt; 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended &lt;br /&gt; December&amp;#160;31,&lt;br /&gt; 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Beginning balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;9,976,941&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,754,306&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;Provision&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,564,198&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;34,838,046&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accounts written off&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12,017,220&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(28,615,411&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;Ending balance&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;13,523,919&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,976,941&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;FlexShopper classifies bad debt expense&#13;incurred as a reduction of lease revenue and fees within the consolidated statement of operations.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Lease Merchandise -&lt;/b&gt; Until all payment&#13;obligations for ownership are satisfied under the lease agreement, the Company maintains ownership of the lease merchandise. Lease&#13;merchandise consists primarily of residential furniture, consumer electronics, computers, appliances and household accessories&#13;and is recorded at cost net of accumulated depreciation. The Company depreciates leased merchandise using the straight-line method&#13;over the applicable agreement period for a consumer to acquire ownership, generally twelve months with no salvage value. Upon transfer&#13;of ownership of merchandise to customers resulting from satisfaction of their lease obligations, the related cost and accumulated&#13;depreciation are eliminated from lease merchandise. For lease merchandise returned or anticipated to be returned either voluntarily&#13;or through repossession, the Company provides an impairment reserve for the undepreciated balance of the merchandise net of any&#13;estimated salvage value with a corresponding charge to cost of lease revenue. The cost, accumulated depreciation and impairment&#13;reserve related to such merchandise are written off upon determination that no salvage value is obtainable.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The net leased merchandise balances consisted&#13;of the following as of June 30, 2020 and December 31, 2019:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;br /&gt; 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&amp;#160;31,&lt;br /&gt; 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Lease merchandise at cost&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;47,256,520&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;46,807,570&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Accumulated depreciation&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(18,762,330&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(13,518,181&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Impairment reserve&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,412,948&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,226,285&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Lease merchandise, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;26,081,242&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,063,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"&gt;Lease merchandise at cost represents the&#13;undepreciated cost of rental merchandise at the time of purchase.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Deferred Debt Issuance Costs -&lt;/b&gt; Debt&#13;issuance costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015, and subsequent amendments are offset&#13;against the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining term of&#13;the related debt, which approximates the effective interest method. Amortization, which is included in interest expense, was $84,416&#13;and $170,624 for the three and six months ended June 30, 2020, respectively, and $50,431 and $105,271 for the three and six months&#13;ended June 30, 2019, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Debt issuance costs of $60,000 incurred&#13;in conjunction with the subordinated Promissory Notes entered into on January 25, 2019 and February 19, 2019 are offset against&#13;the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining term of the related&#13;debt, which approximates the effective interest method. Amortization, which is included in interest expense, was $5,471 and $13,609&#13;for three and six months ended June 30, 2020 and $8,138 and $13,563 for the three and six months ended June 30, 2019, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Intangible Assets -&lt;/b&gt; Intangible assets&#13;consist of a patent on the Company's LTO payment method at check-out for third party e-commerce sites. Patents are stated&#13;at cost less accumulated amortization. Patent costs are amortized by using the straight-line method over the legal life, or if&#13;shorter, the useful life of the patent, which has been estimated to be 10 years.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Software Costs -&amp;#160;&lt;/b&gt;Costs related&#13;to developing or obtaining internal-use software incurred during the preliminary project and post-implementation stages of an&#13;internal use software project are expensed as incurred and certain costs incurred in the project's application development&#13;stage are capitalized as property and equipment. The Company expenses costs related to the planning and operating stages of a&#13;website. Costs associated with minor enhancements and maintenance for the website are included in expenses as incurred. Direct&#13;costs incurred in the website's development stage are capitalized as property and equipment. Capitalized software costs&#13;amounted to $598,097 and $1,198,358 for the three and six months ended June 30, 2020, respectively, and $513,645 and $1,060,689&#13;for the three and six months ended June 30, 2019, respectively. Capitalized software amortization expense was $569,217 and $1,005,984&#13;for the three and six months ended June 30, 2020, respectively, and $1,083,247 and $575,066 for the three and six months ended&#13;June 30, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Operating Expenses -&lt;/b&gt; Operating expenses&#13;include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy, and other administrative&#13;expenses.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Marketing Costs -&lt;/b&gt; Marketing costs,&#13;primarily consisting of advertising, are charged to expense as incurred. Direct acquisition costs, primarily consisting of commissions&#13;earned based on lease originations, are capitalized and amortized over the life of the lease.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Per Share Data -&lt;/b&gt; Per share data&#13;is computed by use of the two-class method as a result of outstanding Series 1 Convertible Preferred Stock, which participates&#13;in dividends with the common stock and accordingly has participation rights in undistributed earnings as if all such earnings had&#13;been distributed during the period (see Note 8). Under such method income available to common shareholders is computed by deducting&#13;both dividends declared or, if not declared, accumulated on Series 2 Convertible Preferred Stock from income from continuing operations&#13;and from net income. Loss attributable to common shareholders is computed by increasing loss from continuing operations and net&#13;loss by such dividends. Where the Company has undistributed net income available to common shareholders, basic earnings per common&#13;share is computed based on the total of any dividends paid or declared per common share plus undistributed income per common share&#13;determined by dividing net income available to common shareholders reduced by any dividends paid or declared on common and participating&#13;Series 1 Convertible Preferred Stock by the total of the weighted average number of common shares outstanding plus the weighted&#13;average number of common shares issuable upon conversion of outstanding participating Series 1 Convertible Preferred Stock during&#13;the period. Where the Company has a net loss, basic per share data (including income from continuing operations) is computed based&#13;solely on the weighted average number of common shares outstanding during the period. As the participating Series 1 Convertible&#13;Preferred Stock has no contractual obligation to share in the losses of the Company, common shares issuable upon conversion of&#13;such preferred stock are not included in such computations.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Diluted earnings per share is based on&#13;the more dilutive of the if-converted method (which assumes conversion of the participating Series 1 Convertible Preferred Stock&#13;as of the beginning of the period) or the two-class method (which assumes that the participating Series 1 Convertible Preferred&#13;Stock is not converted) plus the potential impact of dilutive non-participating Series 2 Convertible Preferred Stock, options and&#13;warrants. The dilutive effect of stock options and warrants is computed using the treasury stock method, which assumes the repurchase&#13;of common shares at the average market price during the period. Under the treasury stock method, options and warrants will have&#13;a dilutive effect when the average price of common stock during the period exceeds the exercise price of options or warrants. When&#13;there is a loss from continuing operations, potential common shares are not included in the computation of diluted loss per share,&#13;since they have an anti-dilutive effect.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In computing diluted loss per share for&#13;the six months ended June 30, 2020 and the six months ended June 30, 2019, no effect has been given to the issuance of common stock&#13;upon conversion or exercise of the following securities as their effect is anti-dilutive. The following table reflects a change&#13;in the conversion rates of the Series 1 Convertible Preferred Stock and Series 2 Convertible Preferred Stock due to anti-dilution&#13;adjustments as a result of FlexShopper's induced conversion of warrants.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;Six Months ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Series 1 Convertible Preferred Stock&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;225,230&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;216,637&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Series 2 Convertible Preferred Stock&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,845,695&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,639,745&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Series 2 Convertible Preferred Stock issuable upon exercise of warrants&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;116,903&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;112,785&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Common Stock Options&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,571,411&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,909,151&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Common Stock Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,872,488&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,342,489&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,631,727&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;15,220,807&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following table sets forth the computation&#13;of basic and diluted earnings per share:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;Six Months ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;u&gt;Numerator&lt;/u&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Net (loss)/income&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(210,377&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;193,597&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Convertible Series 2 Preferred Share dividends&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,219,445&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,218,450&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Deemed dividend from exchange offer of warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(713,212&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Numerator for basic and diluted EPS&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(2,143,034&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1,024,853&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-decoration: underline; font-weight: bold"&gt;Denominator&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Denominator for basic and diluted EPS - weighted average shares&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;20,627,674&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;17,658,562&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Basic EPS&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.10&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.06&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Diluted EPS&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.10&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.06&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Stock-Based Compensation -&lt;/b&gt; The fair&#13;value of transactions in which the Company exchanges its equity instruments for employee and non-employee services (share-based&#13;payment transactions) is recognized as an expense in the financial statements as services are performed.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Compensation expense is determined by reference&#13;to the fair value of an award on the date of grant and is amortized on a straight-line basis over the vesting period. The Company&#13;has elected to use the Black-Scholes-Merton (BSM) pricing model to determine the fair value of all stock option awards.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Fair Value of Financial Instruments&lt;/b&gt;&#13;- The carrying value of certain financial instruments such as cash, accounts receivable, and accounts payable approximate their&#13;fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement increased by unamortized&#13;issuance costs approximates fair value. &amp;#160;The carrying value of promissory notes to related parties approximates fair value&#13;based upon their interest rates, which approximate current market interest rates.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Income Taxes&lt;/b&gt; - Deferred tax assets&#13;and liabilities are determined based on the estimated future tax effects of net operating loss carryforwards and temporary differences&#13;between the tax bases of assets and liabilities and their respective financial reporting amounts measured at the current enacted&#13;tax rates. The Company records a valuation allowance for its deferred tax assets when management concludes that it is not more&#13;likely than not that such assets will be recognized.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company recognizes a tax benefit&#13;from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by&#13;taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial&#13;statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being&#13;realized upon ultimate settlement. As of June 30, 2020, and 2019, the Company had not recorded any unrecognized tax benefits.&#13;Interest and penalties related to liabilities for uncertain tax positions will be charged to interest and operating expenses,&#13;respectively.&lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Per Share Data -&lt;/b&gt; Per share data&#13;is computed by use of the two-class method as a result of outstanding Series 1 Convertible Preferred Stock, which participates&#13;in dividends with the common stock and accordingly has participation rights in undistributed earnings as if all such earnings had&#13;been distributed during the period (see Note 8). Under such method income available to common shareholders is computed by deducting&#13;both dividends declared or, if not declared, accumulated on Series 2 Convertible Preferred Stock from income from continuing operations&#13;and from net income. Loss attributable to common shareholders is computed by increasing loss from continuing operations and net&#13;loss by such dividends. Where the Company has undistributed net income available to common shareholders, basic earnings per common&#13;share is computed based on the total of any dividends paid or declared per common share plus undistributed income per common share&#13;determined by dividing net income available to common shareholders reduced by any dividends paid or declared on common and participating&#13;Series 1 Convertible Preferred Stock by the total of the weighted average number of common shares outstanding plus the weighted&#13;average number of common shares issuable upon conversion of outstanding participating Series 1 Convertible Preferred Stock during&#13;the period. Where the Company has a net loss, basic per share data (including income from continuing operations) is computed based&#13;solely on the weighted average number of common shares outstanding during the period. As the participating Series 1 Convertible&#13;Preferred Stock has no contractual obligation to share in the losses of the Company, common shares issuable upon conversion of&#13;such preferred stock are not included in such computations.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Diluted earnings per share is based on&#13;the more dilutive of the if-converted method (which assumes conversion of the participating Series 1 Convertible Preferred Stock&#13;as of the beginning of the period) or the two-class method (which assumes that the participating Series 1 Convertible Preferred&#13;Stock is not converted) plus the potential impact of dilutive non-participating Series 2 Convertible Preferred Stock, options and&#13;warrants. The dilutive effect of stock options and warrants is computed using the treasury stock method, which assumes the repurchase&#13;of common shares at the average market price during the period. Under the treasury stock method, options and warrants will have&#13;a dilutive effect when the average price of common stock during the period exceeds the exercise price of options or warrants. When&#13;there is a loss from continuing operations, potential common shares are not included in the computation of diluted loss per share,&#13;since they have an anti-dilutive effect.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In computing diluted loss per share for&#13;the six months ended June 30, 2020 and the six months ended June 30, 2019, no effect has been given to the issuance of common stock&#13;upon conversion or exercise of the following securities as their effect is anti-dilutive. The following table reflects a change&#13;in the conversion rates of the Series 1 Convertible Preferred Stock and Series 2 Convertible Preferred Stock due to anti-dilution&#13;adjustments as a result of FlexShopper's induced conversion of warrants.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;Six Months ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Series 1 Convertible Preferred Stock&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;225,230&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;216,637&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Series 2 Convertible Preferred Stock&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,845,695&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,639,745&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Series 2 Convertible Preferred Stock issuable upon exercise of warrants&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;116,903&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;112,785&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Common Stock Options&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,571,411&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,909,151&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Common Stock Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,872,488&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,342,489&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,631,727&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;15,220,807&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following table sets forth the computation&#13;of basic and diluted earnings per share:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;Six Months ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;u&gt;Numerator&lt;/u&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Net (loss)/income&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(210,377&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;193,597&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Convertible Series 2 Preferred Share dividends&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,219,445&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,218,450&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Deemed dividend from exchange offer of warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(713,212&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Numerator for basic and diluted EPS&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(2,143,034&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1,024,853&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-decoration: underline; font-weight: bold"&gt;Denominator&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Denominator for basic and diluted EPS - weighted average shares&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;20,627,674&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;17,658,562&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Basic EPS&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.10&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.06&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Diluted EPS&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.10&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.06&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="From2020-01-01to2020-06-30">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td&gt;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;Six Months ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&lt;u&gt;Numerator&lt;/u&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Net (loss)/income&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(210,377&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;193,597&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Convertible Series 2 Preferred Share dividends&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,219,445&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,218,450&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Deemed dividend from exchange offer of warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(713,212&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Numerator for basic and diluted EPS&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(2,143,034&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1,024,853&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-decoration: underline; font-weight: bold"&gt;Denominator&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Denominator for basic and diluted EPS - weighted average shares&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;20,627,674&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;17,658,562&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Basic EPS&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.10&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.06&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Diluted EPS&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.10&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.06&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Income Taxes&lt;/b&gt; - Deferred tax assets&#13;and liabilities are determined based on the estimated future tax effects of net operating loss carryforwards and temporary differences&#13;between the tax bases of assets and liabilities and their respective financial reporting amounts measured at the current enacted&#13;tax rates. The Company records a valuation allowance for its deferred tax assets when management concludes that it is not more&#13;likely than not that such assets will be recognized.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company recognizes a tax benefit&#13;from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by&#13;taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial&#13;statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being&#13;realized upon ultimate settlement. As of June 30, 2020, and 2019, the Company had not recorded any unrecognized tax benefits.&#13;Interest and penalties related to liabilities for uncertain tax positions will be charged to interest and operating expenses,&#13;respectively.&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
    <fpay:LeasesDisclosureTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;4.&#13;LEASES&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Lease&#13;Commitments&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;August 2017, FlexShopper entered into a 12-month lease with two additional three-year options for retail store space in West Palm&#13;Beach, Florida. In April 2018, FlexShopper exercised its option to extend the term of the lease to September 30, 2021.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;January 2019, FlexShopper entered into a 108-month lease with an option for one additional five-year term for 21,622 square feet&#13;of office space in Boca Raton, FL to accommodate FlexShopper's business and its employees (the "January 2019 Lease").&#13;The monthly rent for this space is approximately $31,500 with annual three percent increases throughout the initial 108-month&#13;lease term beginning on the anniversary of the commencement date.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The rental expense for the six months ended&#13;June 30, 2020 and 2019 was approximately $353,000 and $126,000, respectively. At June 30, 2020, the future minimum annual lease&#13;payments are approximately as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 88%; text-align: left"&gt;2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;213,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;2021&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;426,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;2022&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;417,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;2023&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;427,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;435,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,673,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,591,000&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Lessor&#13;Information -&lt;/b&gt; Refer to Note 3 to these condensed consolidated financial statements for further information about the Company's&#13;revenue generating activities as a lessor. All of the Company's customer agreements are considered operating leases, and&#13;the Company currently does not have any sales-type or direct financing leases.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Lessee&#13;Information -&lt;/b&gt; As a result of ASC 842, Leases, the Company in its position as a lessee has recognized all of its operating&#13;and financing leases on the balance sheet as right-to-use asset and lease liabilities. The Company has elected a package of&#13;optional practical expedients. As a lessee, the Company leases retail, call center and corporate space under operating leases&#13;expiring at various times through 2028. At January 1, 2019, the Company recognized $191,001 of operating lease assets and&#13;$191,001 of operating lease liabilities as a result of adopting Topic 842.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company determines if an arrangement is a lease at inception.&#13;The breakout of operating lease assets, and current and non-current operating lease liabilities at June 30, 2020, is shown in the&#13;table below.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Supplemental&#13;balance sheet information related to leases is as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Balance Sheet Classification&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;br /&gt; 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&amp;#160;31,&lt;br /&gt; 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;Assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 38%; text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Operating Lease Asset&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 37%; text-align: left"&gt;Property and Equipment, net&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,738,802&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,847,932&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Finance Lease Asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Property and Equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;31,249&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;31,299&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Total Lease Assets&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,770,051&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,879,231&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-indent: -9pt; padding-left: 9pt"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Operating Lease Liability - current portion&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;Current Lease Liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;143,931&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;22,088&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Finance Lease Liability - current portion&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;Current Lease Liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,215&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,638&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;Operating Lease Liability- net of current portion&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;Long Term Lease Liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,003,015&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,040,576&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"&gt;Finance Lease Liability - net of current portion&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Long Term Lease Liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;25,837&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;26,608&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"&gt;Total Lease Liabilities&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,179,998&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,094,910&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Operating&#13;lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date.&#13;The Company uses its incremental borrowing rate as the discount rate for its leases, as the implicit rate in the lease is not&#13;readily determinable. The incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with&#13;similar terms and payments, and in economic environments where the leased asset is located. Operating lease assets also include&#13;any prepaid lease payments and lease incentives. The lease terms include periods under options to extend or terminate the lease&#13;when it is reasonably certain that the Company will exercise the option. The Company generally uses the base, non-cancelable,&#13;lease term when determining the lease assets and liabilities. Under the short-term lease exception provided within ASC 842, the&#13;Company does not record a lease liability or right-of-use asset for any leases that have a lease term of 12 months or less at&#13;commencement.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Below&#13;is a summary of the weighted-average discount rate and weighted-average remaining lease term for the Company's leases:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted &lt;br /&gt;&#13;Average&lt;br /&gt;&#13; Discount &lt;br /&gt;&#13;Rate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted &lt;br /&gt;&#13;Average&lt;br /&gt;&#13; Remaining&lt;br /&gt;&#13; Lease Term&lt;br /&gt; (in years)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Operating Leases&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;13.08&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;8&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Finance Leases&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13.30&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Upon adoption of Topic 842, discount rates&#13;for existing operating leases were established as of January 1, 2019. The discount rate for the new operating lease for space&#13;in 901 Yamato Road, Boca Raton, FL was established as of the commencement date of the lease.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Operating lease expense is recognized on&#13;a straight-line basis over the lease term within operating expenses in the Company's consolidated statements of operations.&#13;Finance lease expense is recognized over the lease term within interest expense and amortization in the Company's consolidated&#13;statements of operations. The Company's total operating and finance lease expense all relate to lease costs and amounted&#13;to $219,767 for the six months ended June 30, 2020.&lt;/p&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Supplemental&#13;cash flow information related to operating leases is as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;Six Months ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Cash payments for operating leases&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;14,454&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;133,200&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Cash payments for finance leases&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,457&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;New operating lease asset obtained in exchange for lease liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,869,287&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;New finance lease asset obtained in exchange for lease liabilities&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,033&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Below&#13;is a summary of undiscounted operating lease liabilities as of June 30, 2020. The table also includes a reconciliation of the&#13;future undiscounted cash flows to the present value of the operating lease liabilities included in the consolidated balance sheet.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Operating Leases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 88%; text-align: justify"&gt;2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;206,979&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;2021&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;415,050&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify"&gt;2022&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;405,443&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;2023&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;417,606&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify"&gt;2024&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;430,134&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;2025 and thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,672,961&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify"&gt;Total undiscounted cash flows&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,548,173&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Less: interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,401,227&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Present value of lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,146,946&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company entered into an office lease in January 2019. The lease commenced in June 2019, at which time the Company recognized the&#13;operating lease asset and liability. The Company pays a base monthly rent of $31,532 with payments increasing by 3% on each yearly&#13;anniversary of the commencement date. The initial lease term is for 9 years with the Company having a one-time option to extend&#13;for 5 years.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Below&#13;is a summary of undiscounted finance lease liabilities as of June 30, 2020. The table also includes a reconciliation of the future&#13;undiscounted cash flows to the present value of the finance lease liabilities included in the consolidated balance sheet.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Finance Leases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 88%; text-align: justify"&gt;2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,592&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;2021&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,184&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify"&gt;2022&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,184&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;2023&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,699&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,781&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;Total undiscounted cash flows&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;42,440&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Less: interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(9,388&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Present value of lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;33,052&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</fpay:LeasesDisclosureTextBlock>
    <fpay:PromissoryNotesTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;6.&#13;PROMISSORY NOTES-RELATED PARTIES&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;January&#13;2018 Notes -&lt;/b&gt; In January 2018, FlexShopper, LLC entered into letter agreements with Russ Heiser, FlexShopper's Chief&#13;Financial Officer, and NRNS Capital Holdings LLC ("NRNS"), the manager of which is the Chairman of the Company's&#13;Board of Directors, respectively (such letter agreements, together, the "Commitment Letters"), pursuant to which FlexShopper,&#13;LLC issued a subordinated promissory note to each of Mr. Heiser and NRNS (together, the "Notes"). The Commitment Letters&#13;provided that Mr. Heiser and NRNS would each make advances to FlexShopper, LLC under the applicable Note in aggregate amounts&#13;up to $1,000,000 and $2,500,000, respectively. Payments of principal and accrued interest are due and payable by FlexShopper,&#13;LLC upon 30 days' prior written notice from the applicable noteholder and the Company can prepay principal and interest&#13;at any time without penalty. However, repayment is not permitted without the consent of the Credit Agreement lender. The Notes&#13;bear interest at a rate equal to five (5%) per annum in excess of the non-default rate of interest from time to time in effect&#13;under the Credit Agreement entered into on March 6, 2015 computed on the basis of a 360-day year, which equaled 16.18% at June&#13;30, 2020.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Upon&#13;issuance of the Notes, FlexShopper, LLC drew $500,000 and a subsequent $500,000 on February 20, 2018 on the Note held by Mr. Heiser&#13;and $2,500,000 on the Note held by NRNS. On August 29, 2018, FlexShopper, LLC issued amended and restated Notes to Mr. Heiser&#13;and NRNS under which (1) the maturity date for such Notes was set at June 30, 2019 and (2) in connection with the completion of&#13;an Equity Financing (as defined in the Notes), the holders of such Notes were granted the option to convert up to 50% of the outstanding&#13;principal of the Notes plus accrued and unpaid interest thereon into the securities issued in the Equity Financing at a conversion&#13;price equal to the price paid to the Company by the underwriters for such securities, net of the underwriting discount. In connection&#13;with the offering of units in September 2018, Mr. Heiser and NRNS elected to convert the convertible portion of the Notes, resulting&#13;in the issuance by the Company of 602,974 shares of common stock and 301,487 warrants to Mr. Heiser and 1,507,395 shares of common&#13;stock and 753,697 warrants to NRNS.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Prior to Mr. Heiser's Note maturity&#13;date, the Company paid down the entire principal and interest balance on June 28, 2019 in the amount of $507,339. NRNS amended&#13;and restated the NRNS Note such that the maturity date of the revised Note was set at June 30, 2021. In addition, the Company drew&#13;$500,000 on the Note held by NRNS on June 28, 2019. As of June 30, 2020, $1,772,119 of principal and accrued and unpaid interest&#13;was outstanding on NRNS's Note.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;January 2019 Note -&lt;/b&gt; On January 25,&#13;2019, FlexShopper, LLC entered into a subordinated debt financing letter agreement with 122 Partners, LLC, as lender, pursuant&#13;to which FlexShopper, LLC issued a subordinated promissory note to 122 Partners, LLC (the "January Note") in the principal&#13;amount of $1,000,000. Mr. Heiser, Jr., FlexShopper's Chief Financial Officer, is a member of 122 Partners, LLC. The&#13;Company paid a commitment fee of 2% to the lender totaling $20,000. Payment of the principal amount and accrued interest under&#13;the January 2019 Note was due and payable by FlexShopper, LLC on April 30, 2020 and FlexShopper, LLC can prepay principal and interest&#13;at any time without penalty. Amounts outstanding under the January Note bear interest at a rate equal to five percent (5.00%) per&#13;annum in excess of the non-default rate of interest from time to time in effect under the Credit Agreement, which equaled 16.18%&#13;at June 30, 2020. Obligations under the January Note are subordinated to obligations under the Credit Agreement. The January Note&#13;is subject to customary representations and warranties and events of default. If an event of default occurs and is continuing,&#13;FlexShopper, LLC may be required to repay all amounts outstanding under the January Note. Obligations under the January Note are&#13;secured by essentially all of FlexShopper, LLC's assets, subject to rights of the lenders under the Credit Agreement. As&#13;of June 30, 2020, $1,013,072 of principal and accrued and unpaid interest was outstanding on the January Note. On April 30, 2020,&#13;pursuant to an amendment to the subordinated debt financing letter agreement, FlexShopper, LLC and 122 Partners, LLC agreed to&#13;extend the maturity date of the January Note to April 30, 2021.&lt;/p&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;February 2019 Note -&lt;/b&gt; On February&#13;19, 2019, FlexShopper, LLC entered into a letter agreement with NRNS, the manager of which is the Chairman of the Company's&#13;Board of Directors, pursuant to which FlexShopper, LLC issued a subordinated promissory note to NRNS (the "February Note")&#13;in the principal amount of $2,000,000. The Company paid a commitment fee of 2% to the lender totaling $40,000. Payment of principal&#13;and accrued interest under the February Note is due and payable by FlexShopper, LLC on June 30, 2021 and FlexShopper, LLC can prepay&#13;principal and interest at any time without penalty. Amounts outstanding under the February Note bear interest at a rate equal to&#13;five percent (5.00%) per annum in excess of the non-default rate of interest from time to time in effect under the Credit Agreement,&#13;which equaled 16.18% at June 30, 2020. Obligations under the February Note are subordinated to obligations under the Credit Agreement.&#13;The February Note is subject to customary representations and warranties and events of default. If an event of default occurs and&#13;is continuing, FlexShopper, LLC may be required to repay all amounts outstanding under the February Note. Obligations under the&#13;February Note are secured by essentially all of FlexShopper, LLC's assets, subject to rights of the lenders under the Credit&#13;Agreement. As of June 30, 2020, $2,025,279 of principal and accrued and unpaid interest was outstanding on the February Note.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Amounts&#13;payable under the promissory notes are as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Debt Principal&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;&#13;    &lt;td style="width: 76%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;60,470&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,750,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</fpay:PromissoryNotesTextBlock>
    <us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Common&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Series 2 Preferred&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Weighted Average&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Stock&amp;#160;Warrants&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Stock&amp;#160;Warrants&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Price&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Outstanding&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Outstanding&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Contractual Life&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.25&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,215,184&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 20%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 29%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;$&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.34&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.40&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.54&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.69&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.74&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.76&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.91&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2.00&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2.01&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2.53&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2.78&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2.93&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5.50&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;177,304&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,250&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;439&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;*&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 4.5pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,872,488&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 4.5pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;439&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;&#13;&lt;td style="width: 0"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;font style="font-family: Symbol"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;font style="font-family: Times New Roman, Times, Serif"&gt;At&#13;June 30, 2020, these warrants were convertible into 116,903 shares of common stock&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;8.&#13;CAPITAL STRUCTURE&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company's capital structure consists of preferred and common stock as described below:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Preferred&#13;Stock&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company is authorized to issue 500,000 shares of $0.001 par value preferred stock. Of this amount, 250,000 shares have been designated&#13;as Series 1 Convertible Preferred Stock and 25,000 shares have been designated as Series 2 Convertible Preferred Stock. The Company's&#13;Board of Directors determines the rights and preferences of the Company's preferred stock.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 37.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;u&gt;Series&#13;    1 Convertible Preferred Stock&lt;/u&gt; &lt;b&gt;-&lt;/b&gt; Series 1 Convertible Preferred Stock ranks senior to common stock upon liquidation.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of June 30, 2020, each share of Series 1 Convertible Preferred Stock was convertible into 1.32230 shares of the Company's&#13;common stock, subject to certain anti-dilution rights. The holders of the Series 1 Convertible Preferred Stock have the option&#13;to convert the shares to common stock at any time. Upon conversion, all accumulated and unpaid dividends, if any, will be paid&#13;as additional shares of common stock. The holders of Series 1 Convertible Preferred Stock have the same dividend rights as holders&#13;of common stock, as if the Series 1 Convertible Preferred Stock had been converted to common stock.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;859 shares of Series 1 Convertible&#13;Preferred Stock were converted into 1,136 shares of common stock during the three months ended June 30, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;As of June 30, 2020,&#13;there were 170,332 shares of Series 1 Convertible Preferred Stock outstanding, which were convertible into 225,230 shares of common&#13;stock.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 24px"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;u&gt;Series&#13;    2 Convertible Preferred Stock&lt;/u&gt; &lt;b&gt;-&lt;/b&gt; The Company sold to B2 FIE V LLC (the "Investor"), an&#13;    entity affiliated with Pacific Investment Management Company LLC, 20,000 shares of Series 2 Convertible Preferred Stock&#13;    ("Series 2 Preferred Stock") for gross proceeds of $20.0 million. The Company sold an additional 1,952 shares of&#13;    Series 2 Preferred Stock to a different investor for gross proceeds of $1.95 million at a subsequent closing. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The Series 2 Preferred Shares&#13;were sold for $1,000 per share (the "Stated Value") and accrue dividends on the Stated Value at an annual rate of&#13;10% compounded annually. Cumulative accrued dividends as of June 30, 2020 totaled approximately $9,612,529. As of June 30, 2020,&#13;each Series 2 Preferred Share was convertible into approximately 266&amp;#160;shares of common stock; however, the conversion rate&#13;is subject to further increase pursuant to a weighted average anti-dilution provision. The holders of the Series 2 Preferred Stock&#13;have the option to convert such shares into shares of common stock and have the right to vote with holders of common stock on&#13;an as-converted basis. If the average closing price during any 45-day consecutive trading day period or change of control transaction&#13;values the common stock at a price equal to or greater than $23.00 per share, then conversion shall be automatic. Upon a Liquidation&#13;Event or Deemed Liquidation Event (each as defined), holders of Series 2 Preferred Stock shall be entitled to receive out of the&#13;assets of the Company prior to and in preference to the common stock and Series 1 Convertible Preferred Stock an amount equal&#13;to the greater of (1) the Stated Value, plus any accrued and unpaid dividends thereon, and (2) the amount per share as would have&#13;been payable had all shares of Series 2 Preferred Stock been converted to common stock immediately before the Liquidation Event&#13;or Deemed Liquidation Event.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Common&#13;Stock&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company is authorized to issue 40,000,000 shares of common stock, par value $0.0001 per share. Each share of common stock entitles&#13;the holder to one vote at all stockholder meetings. The common stock is traded on the Nasdaq Capital Market under the symbol "FPAY."&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Warrants&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In September 2018, the Company issued&#13;warrants exercisable for 5,750,000 shares of common stock at an exercise price of $1.25 per share (the "Public Warrants").&#13;The warrants were immediately exercisable and expire five years from the date of issuance. The warrants were listed on the Nasdaq&#13;Capital Market under the symbol "FPAYW" (See note 11).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company also issued additional warrants exercisable for an aggregate 1,055,184 shares of common stock at an exercise price of&#13;$1.25 per warrant to Mr. Heiser and NRNS in connection with partial conversions of their promissory notes. The warrants are exercisable&#13;at $1.25 per share of common stock and expire on September 28, 2023.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;connection with the issuance of Series 2 Convertible Preferred Stock in June 2016, the Company issued to the placement agent in&#13;such offering warrants exercisable for 439 shares of Series 2 Convertible Preferred Stock at an initial exercise price of $1,250&#13;per share, which expire seven years after the date of issuance.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;part of a consulting agreement with XLR8 Capital Partners LLC (the "Consultant"), an entity of which the Company's&#13;Chairman is manager, the Company agreed to issue 40,000 warrants to the Consultant monthly for 12 months beginning on March 1,&#13;2019 at an exercise price of $1.25 per share or, if the closing share price on the last day of the month exceeds $1.25, then such&#13;exercise price will be 110% of the closing share price. The warrants are immediately exercisable and expire following the close&#13;of business on June 30, 2023. In February 2020, this agreement was extended for an additional six months through August 31, 2020.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;During the six months ended June 30, 2020, the Company recorded&#13;an expense of $139,480 based on a weighted average valuation of $0.58 per warrant.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Warrants&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Expense&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Valuation&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Grant Date&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Granted&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Recorded&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Per Warrant&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 64%"&gt;January 31, 2020 &lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;16,503&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.41&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;February 29, 2020 &lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;18,727&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.47&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;March 31, 2020 &lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;8,769&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;April 30, 2020 &lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;25,412&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;0.64&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;May 31, 2020 &lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;33,388&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;0.83&lt;/p&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;June 30, 2020 &lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;36,681&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;$&lt;/p&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;0.92&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;240,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;font style="font-size: 10pt"&gt; 139,480&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;0.58&lt;/p&gt;&lt;font style="font-size: 10pt"&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;following table summarizes information about outstanding stock warrants as of June 30, 2020, all of which are exercisable:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Common&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Series 2 Preferred&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Weighted Average&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Exercise&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Stock&amp;#160;Warrants&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Stock&amp;#160;Warrants&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Remaining&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Price&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Outstanding&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Outstanding&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Contractual Life&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.25&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,215,184&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 20%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 29%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;$&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.34&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.40&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.54&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.69&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.74&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.76&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.91&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2.00&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2.01&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2.53&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2.78&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2.93&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5.50&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;177,304&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,250&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;439&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;*&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3 years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 4.5pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,872,488&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 4.5pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 4.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;439&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;&#13;&lt;td style="width: 0"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;font style="font-family: Symbol"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;font style="font-family: Times New Roman, Times, Serif"&gt;At&#13;June 30, 2020, these warrants were convertible into 116,903 shares of common stock&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <fpay:ExchangeOfferOfWarrantsTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;11.&#13;EXCHANGE OFFER OF WARRANTS&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;February 4, 2020, the Company completed an exchange offer relating to outstanding public warrants, in which the holders of the&#13;public warrants were offered 0.62 shares of common stock for each outstanding warrant tendered (the "Warrant Exchange Offer").&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;total, 5,351,290 warrants were exchanged for 3,317,812 shares in accordance with the Warrant Exchange Offer.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;February 19, 2020, the Company exchanged all remaining untendered public warrants for common stock at a rate of 0.56 shares per&#13;public warrant in accordance with the terms of the Warrant Agreement (the "Mandatory Conversion of Warrants"). In&#13;total 258,610 warrants were exchanged for 144,871 shares in this transaction.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;As a result of this transaction, the Company&#13;recognized a deemed dividend of $713,212 resulting from the excess of the fair value of the common stock over the intrinsic value&#13;of the warrants.&lt;/p&gt;</fpay:ExchangeOfferOfWarrantsTextBlock>
    <us-gaap:DebtInstrumentMaturityDateDescription contextRef="From2020-05-01to2020-05-04">The Note matures on April 30, 2022, and bears interest at the rate of 1.00% per annum, payable monthly commencing on November 30, 2020, following an initial deferral period as specified under the PPP.</us-gaap:DebtInstrumentMaturityDateDescription>
    <fpay:PercentageOfBorrowing contextRef="AsOf2020-06-30" unitRef="pure" decimals="INF">1.00</fpay:PercentageOfBorrowing>
    <fpay:WarrantsConvertibleIntoCommonStock contextRef="AsOf2020-06-30" unitRef="shares" decimals="INF">116903</fpay:WarrantsConvertibleIntoCommonStock>
    <fpay:CreditAgreementDescription contextRef="From2020-01-01to2020-06-30">The Company would then start to repay all borrowed amounts under the facility through February 21, 2022.&#160; Additionally, $ 3,750,000 and $1,000,000 of Promissory Notes (see Note 6) are due by June 30, 2021 and by April 30, 2021, respectively.</fpay:CreditAgreementDescription>
    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="From2020-01-01to2020-06-30">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;9.&#13;STOCK OPTIONS&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;April 26, 2018 at the Company's annual meeting, the Company's stockholders approved the FlexShopper, Inc. 2018 Omnibus&#13;Equity Compensation Plan (the "2018 Plan"). Upon the 2018 Plan's approval, approximately 1,057,000 shares of&#13;Company common stock were available for issuance thereunder, consisting of 750,000 shares authorized for issuance under the 2018&#13;Plan and an aggregate 307,000 shares then remaining available for issuance under the Company's 2007 Omnibus Equity Compensation&#13;Plan (the "2007 Plan") and 2015 Omnibus Equity Compensation Plan (the "2015 Plan", and together with the&#13;2007 Plan, the "Prior Plans"). The 2018 Plan replaced the Prior Plans. No new awards will be granted under the Prior&#13;Plans; however, awards outstanding under the Prior Plans upon approval of the 2018 Plan remain subject to and will be paid under&#13;the applicable Prior Plan.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;February 21, 2019, the Company's Board of Directors approved Amendment No. 1 to the 2018 Plan, subject to stockholder approval.&#13;On May 2, 2019, the Company's stockholders approved the 2018 Plan Amendment that increased (a) the total number of shares&#13;available for issuance under the 2018 Plan by 1,000,000 shares and (b) the number of shares available for issuance as "incentive&#13;stock options" within the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"&gt;On April 24, 2020, the Company's&#13;Board of Directors approved an Amendment to the 2018 Plan, subject to stockholder approval. On June 10, 2020, the Company's&#13;stockholders approved the 2018 Plan Amendment that increased (a) the total number of shares available for issuance under the 2018&#13;Plan by 1,000,000 shares and (b) the number of shares available for issuance as "incentive stock options" within the&#13;meaning of Internal Revenue Code Section 422 by 1,000,000 shares.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Grants&#13;under the 2018 Plan and the Prior Plans consist of incentive stock options, non-qualified stock options, stock appreciation rights,&#13;stock awards, stock unit awards, dividend equivalents and other stock-based awards. Employees, directors and consultants and other&#13;service providers are eligible to participate in the 2018 Plan and the Prior Plans. Options granted under the 2018 Plan and the&#13;Prior Plans vest over periods ranging from immediately upon grant to a three-year period and expire ten years from date of grant.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Activity&#13;in stock options for the six months ended June 30, 2020 and June 30, 2019 is as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of&lt;br /&gt; options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br /&gt; average&lt;br /&gt; exercise&lt;br /&gt; price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted&lt;br /&gt; average&lt;br /&gt; contractual&lt;br /&gt; term &lt;br /&gt; (years)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Aggregate&lt;br /&gt; intrinsic&lt;br /&gt; value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 52%"&gt;Outstanding at January 1, 2020&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,004,318&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1.72&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,542,361&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;634,756&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.58&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;Forfeited&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(64,330&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,520&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;Exercise&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,333&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;0.79&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,166&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;Outstanding at June 30, 2020&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,571,411&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1.95&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7.94&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,165,626&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Vested and exercisable at June 30, 2020&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,623,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.97&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.23&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;971,228&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;Outstanding at January 1, 2019&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;620,900&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3.75&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,334,851&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.85&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;Forfeited&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(21,600&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.35&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;855&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;Expired&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(25,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6.2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;Outstanding at June 30, 2019&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,909.151&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1.72&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9.12&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;379,582&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Vested and exercisable at June 30, 2019&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;742,434&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.76&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.34&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;108,686&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The weighted average grant date fair value of options granted&#13;during the six-month period ended June 30, 2020 and June 30, 2019 was $1.52 and $0.52 per share respectively. The Company measured&#13;the fair value of each option award on the date of grant using the Black-Scholes-Merton (BSM) pricing model with the following&#13;assumptions:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;Six Months ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="width: 76%"&gt;Exercise price&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.58&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.85&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Expected life&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;5 years&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;font style="font-size: 10pt"&gt;6.8 years&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;71&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;63&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Risk-free interest rate&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.23&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.40&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;expected dividend yield is based on the Company's historical dividend yield. The expected volatility is based on the historical&#13;volatility of the Company's common stock. The expected life is based on the simplified expected term calculation permitted&#13;by the Securities and Exchange Commission (the "SEC"), which defines the expected life as the average of the contractual&#13;term of the options and the weighted-average vesting period for all option tranches. The risk-free interest rate is based on the&#13;annual yield on the grant date of a zero-coupon U.S. Treasury bond the maturity of which equals the option's expected life.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;The value of stock options is recognized as&#13;compensation expense by the straight-line method over the vesting period. Compensation expense recorded for options in the consolidated&#13;statements of operations was $452,033 and $623,848 for the three and six months ended June 30, 2020, respectively, and $303,243&#13;and $328,772 for the three and six months ended June 30, 2019, respectively. Unrecognized compensation cost related to non-vested&#13;options at June 30, 2020 amounted to approximately $807,000, which is expected to be recognized over a weighted average period&#13;of 3.43 years.&lt;/p&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <dei:EntityCommonStockSharesOutstanding contextRef="AsOf2020-08-10" unitRef="shares" decimals="INF">21359445</dei:EntityCommonStockSharesOutstanding>
    <link:footnoteLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="#Foot-00-0" xlink:label="Foot-00_loc" />
      <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Foot-00_loc" xlink:to="Footnote-01" order="1" />
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-01" xml:lang="en-US">At June 30, 2020, these warrants were convertible into 116,903 shares of common stock</link:footnote>
    </link:footnoteLink>
</xbrli:xbrl>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>7
<FILENAME>fpay-20200630.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoXBRL; Version: 5.4a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: fpay%2D20200630.xfr; Date: 2020%2D08%2D10T15:26:20Z -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x80030002 -->
    <!-- Field: Doc-Info; Name: Misc; Value: 9Kopw7xRiXhun8uMZn9cOa+NqbOdxZRxuekxvWB6bcmKDy0jh7heOSiFihAGcWMD -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2020-01-31" xmlns:us-gaap="http://fasb.org/us-gaap/2020-01-31" xmlns:us-roles="http://fasb.org/us-roles/2020-01-31" xmlns:srt="http://fasb.org/srt/2020-01-31" xmlns:srt-types="http://fasb.org/srt-types/2020-01-31" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:us-types="http://fasb.org/us-types/2020-01-31" xmlns:fpay="http://anchorfundingservices.com/20200630" elementFormDefault="qualified" targetNamespace="http://anchorfundingservices.com/20200630">
    <annotation>
      <appinfo>
	<link:roleType roleURI="http://anchorfundingservices.com/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
	  <link:definition>00000001 - Document - Document and Entity Information</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/BalanceSheets" id="BalanceSheets">
	  <link:definition>00000002 - Statement - Consolidated Balance Sheets</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/BalanceSheetsParenthetical" id="BalanceSheetsParenthetical">
	  <link:definition>00000003 - Statement - Consolidated Balance Sheets (Parenthetical)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/StatementsOfOperations" id="StatementsOfOperations">
	  <link:definition>00000004 - Statement - Consolidated Statements of Operations (unaudited)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/StatementsOfChangesInStockholdersEquity" id="StatementsOfChangesInStockholdersEquity">
	  <link:definition>00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (unaudited)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/StatementsOfCashFlows" id="StatementsOfCashFlows">
	  <link:definition>00000006 - Statement - Consolidated Statements of Cash Flows (unaudited)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/BasisOfPresentation" id="BasisOfPresentation">
	  <link:definition>00000007 - Disclosure - Basis of Presentation</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/Business" id="Business">
	  <link:definition>00000008 - Disclosure - Business and Liquidity</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/Summaryofsignificantaccountingpolicies" id="Summaryofsignificantaccountingpolicies">
	  <link:definition>00000009 - Disclosure - Summary of Significant Accounting Policies</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/Leases" id="Leases">
	  <link:definition>00000010 - Disclosure - Leases</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/PropertyAndEquipment" id="PropertyAndEquipment">
	  <link:definition>00000011 - Disclosure - Property and Equipment</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties" id="PromissoryNotesRelatedParties">
	  <link:definition>00000012 - Disclosure - Promissory Notes Related Parties</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement" id="LoanPayableUnderCreditAgreement">
	  <link:definition>00000013 - Disclosure - Loan Payable Under Credit Agreement</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/CapitalStructure" id="CapitalStructure">
	  <link:definition>00000014 - Disclosure - Capital Structure</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/StockOptions" id="StockOptions">
	  <link:definition>00000015 - Disclosure - Stock Options</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/IncomeTaxes" id="IncomeTaxes">
	  <link:definition>00000016 - Disclosure - Income Taxes</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/ExchangeOfferOfWarrants" id="ExchangeOfferOfWarrants">
	  <link:definition>00000017 - Disclosure - Exchange Offer of Warrants</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/ContingenciesAndOtherUncertainties" id="ContingenciesAndOtherUncertainties">
	  <link:definition>00000018 - Disclosure - Contingencies and other Uncertainties</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/Commitments" id="Commitments">
	  <link:definition>00000019 - Disclosure - Commitments</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/PaycheckProtectionProgram" id="PaycheckProtectionProgram">
	  <link:definition>00000020 - Disclosure - Promissory Note Paycheck Protection Program</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesPolicies" id="SummaryOfSignificantAccountingPoliciesPolicies">
	  <link:definition>00000021 - Disclosure - Summary of Significant Accounting Policies (Policies)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables" id="SummaryOfSignificantAccountingPoliciesTables">
	  <link:definition>00000022 - Disclosure - Summary of Significant Accounting Policies (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/LeasesTables" id="LeasesTables">
	  <link:definition>00000023 - Disclosure - Leases (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/PropertyAndEquipmentTables" id="PropertyAndEquipmentTables">
	  <link:definition>00000024 - Disclosure - Property and Equipment (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables" id="PromissoryNotesRelatedPartiesTables">
	  <link:definition>00000025 - Disclosure - Promissory Notes Related Parties (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables" id="LoanPayableUnderCreditAgreementTables">
	  <link:definition>00000026 - Disclosure - Loan Payable Under Credit Agreement (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/CapitalStructureTables" id="CapitalStructureTables">
	  <link:definition>00000027 - Disclosure - Capital Structure (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/StockOptionsTables" id="StockOptionsTables">
	  <link:definition>00000028 - Disclosure - Stock Options (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/BusinessDetails" id="BusinessDetails">
	  <link:definition>00000029 - Disclosure - Business and Liquidity (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails" id="SummaryOfSignificantAccountingPoliciesDetails">
	  <link:definition>00000030 - Disclosure - Summary of Significant Accounting Policies (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails1" id="SummaryOfSignificantAccountingPoliciesDetails1">
	  <link:definition>00000031 - Disclosure - Summary of Significant Accounting Policies (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails2" id="SummaryOfSignificantAccountingPoliciesDetails2">
	  <link:definition>00000032 - Disclosure - Summary of Significant Accounting Policies (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails3" id="SummaryOfSignificantAccountingPoliciesDetails3">
	  <link:definition>00000033 - Disclosure - Summary of Significant Accounting Policies (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails4" id="SummaryOfSignificantAccountingPoliciesDetails4">
	  <link:definition>00000034 - Disclosure - Summary of Significant Accounting Policies (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetailsTextual" id="SummaryOfSignificantAccountingPoliciesDetailsTextual">
	  <link:definition>00000035 - Disclosure - Summary of Significant Accounting Policies (Details Textual)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/LeasesDetails" id="LeasesDetails">
	  <link:definition>00000036 - Disclosure - Leases (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/LeasesDetails1" id="LeasesDetails1">
	  <link:definition>00000037 - Disclosure - Leases (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/LeasesDetails2" id="LeasesDetails2">
	  <link:definition>00000038 - Disclosure - Leases (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/LeasesDetails3" id="LeasesDetails3">
	  <link:definition>00000039 - Disclosure - Leases (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/LeasesDetails4" id="LeasesDetails4">
	  <link:definition>00000040 - Disclosure - Leases (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/LeasesDetailsTextual" id="LeasesDetailsTextual">
	  <link:definition>00000041 - Disclosure - Leases (Details Textual)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/PropertyAndEquipmentDetails" id="PropertyAndEquipmentDetails">
	  <link:definition>00000042 - Disclosure - Property and Equipment (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/PropertyAndEquipmentDetailsTextual" id="PropertyAndEquipmentDetailsTextual">
	  <link:definition>00000043 - Disclosure - Property and Equipment (Details Textual)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails" id="PromissoryNotesRelatedPartiesDetails">
	  <link:definition>00000044 - Disclosure - Promissory Notes Related Parties (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/PromissoryNotesDetailsTextual" id="PromissoryNotesDetailsTextual">
	  <link:definition>00000045 - Disclosure - Promissory Notes Related Parties (Details Textual)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails" id="LoanPayableUnderCreditAgreementDetails">
	  <link:definition>00000046 - Disclosure - Loan Payable Under Credit Agreement (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetailsTextual" id="LoanPayableUnderCreditAgreementDetailsTextual">
	  <link:definition>00000047 - Disclosure - Loan Payable Under Credit Agreement (Details Textual)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails" id="CapitalStructureDetails">
	  <link:definition>00000048 - Disclosure - Capital Structure (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails1" id="CapitalStructureDetails1">
	  <link:definition>00000049 - Disclosure - Capital Structure (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/CapitalStructureDetailsTextual" id="CapitalStructureDetailsTextual">
	  <link:definition>00000050 - Disclosure - Capital Structure (Details Textual)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/StockOptionsDetails" id="StockOptionsDetails">
	  <link:definition>00000051 - Disclosure - Stock Options (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/StockOptionsDetails1" id="StockOptionsDetails1">
	  <link:definition>00000052 - Disclosure - Stock Options (Details1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/StockOptionsDetailsTextual" id="StockOptionsDetailsTextual">
	  <link:definition>00000053 - Disclosure - Stock Options (Details Textual)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/IncomeTaxesDetails" id="IncomeTaxesDetails">
	  <link:definition>00000054 - Disclosure - Income Taxes (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/ExchangeOfferOfWarrantsDetails" id="ExchangeOfferOfWarrantsDetails">
	  <link:definition>00000055 - Disclosure - Exchange Offer of Warrants (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://anchorfundingservices.com/role/PaycheckProtectionProgramDetails" id="PaycheckProtectionProgramDetails">
	  <link:definition>00000056 - Disclosure - Promissory Note Paycheck Protection Program (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:linkbaseRef xlink:type="simple" xlink:href="fpay-20200630_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="fpay-20200630_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="fpay-20200630_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="fpay-20200630_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2020-01-31" schemaLocation="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd" />
    <import namespace="http://fasb.org/us-gaap/2020-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd" />
    <import namespace="http://fasb.org/us-types/2020-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2020/elts/us-types-2020-01-31.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2020-01-31" schemaLocation="https://xbrl.sec.gov/country/2020/country-2020-01-31.xsd" />
    <import namespace="http://xbrl.sec.gov/currency/2020-01-31" schemaLocation="https://xbrl.sec.gov/currency/2020/currency-2020-01-31.xsd" />
    <import namespace="http://xbrl.sec.gov/exch/2020-01-31" schemaLocation="https://xbrl.sec.gov/exch/2020/exch-2020-01-31.xsd" />
    <import namespace="http://xbrl.sec.gov/naics/2017-01-31" schemaLocation="http://xbrl.sec.gov/naics/2017/naics-2017-01-31.xsd" />
    <import namespace="http://xbrl.sec.gov/sic/2020-01-31" schemaLocation="https://xbrl.sec.gov/sic/2020/sic-2020-01-31.xsd" />
    <import namespace="http://fasb.org/srt/2020-01-31" schemaLocation="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd" />
    <import namespace="http://fasb.org/srt-types/2020-01-31" schemaLocation="http://xbrl.fasb.org/srt/2020/elts/srt-types-2020-01-31.xsd" />
    <element id="fpay_OperatingLossCarryForwardsExpirationPeriod" name="OperatingLossCarryForwardsExpirationPeriod" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantsExercisableForSharesOfCommonStock" name="WarrantsExercisableForSharesOfCommonStock" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DescriptionOfWarrantsExpiration" name="DescriptionOfWarrantsExpiration" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantExercisePrice" name="WarrantExercisePrice" nillable="true" xbrli:periodType="duration" type="num:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_PreferredStockStatedValue" name="PreferredStockStatedValue" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" name="ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity" name="AdditionalProceedsFromIssuanceOrSaleOfEquity" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" name="AdditionalConvertiblePreferredStockSharesIssuedUponConversion" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantDescription" name="WarrantDescription" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ValuationExpenses" name="ValuationExpenses" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement" name="IssuanceOfWarrantsInConnectionWithConsultingAgreement" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConversionOfWarrantsIntoCommonStock" name="ConversionOfWarrantsIntoCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConversionOfWarrantsIntoCommonStockShares" name="ConversionOfWarrantsIntoCommonStockShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ExchangeOfferOfWarrantsShares" name="ExchangeOfferOfWarrantsShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ExchangeOfferOfWarrants" name="ExchangeOfferOfWarrants" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConversionOfStockOptionsIntoCommonStock" name="ConversionOfStockOptionsIntoCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConversionOfStockOptionsIntoCommonStockShare" name="ConversionOfStockOptionsIntoCommonStockShare" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantsGranted" name="WarrantsGranted" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue" name="IssuanceOfSharesAndWarrantsInEauityRaiseValue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights" name="ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights" nillable="true" xbrli:periodType="instant" type="num:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_SeriesTwoPreferredStockWarrantsOutstanding" name="SeriesTwoPreferredStockWarrantsOutstanding" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantWeightedAverageRemainingContractualTerm" name="WarrantWeightedAverageRemainingContractualTerm" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_PaycheckProtectionProgramTextBlock" name="PaycheckProtectionProgramTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_MarketingCostsPolicyTextBlock" name="MarketingCostsPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" name="ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_LeaseMerchandiseTableTextBlock" name="LeaseMerchandiseTableTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_AllowanceForDoubtfulAccountReceivable" name="AllowanceForDoubtfulAccountReceivable" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ImpairmentReserve" name="ImpairmentReserve" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DeemedDividendFromExchangeOffersOfWarrant" name="DeemedDividendFromExchangeOffersOfWarrant" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_InterestExpenseDebtIncludingAmortization" name="InterestExpenseDebtIncludingAmortization" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_RevenueRecognition" name="RevenueRecognition" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_TaxBenefitsDescription" name="TaxBenefitsDescription" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DescriptionOfNotesAmendedAndRestated" name="DescriptionOfNotesAmendedAndRestated" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ShortTermDebtLenderPayment" name="ShortTermDebtLenderPayment" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber" nillable="true" xbrli:periodType="instant" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice" nillable="true" xbrli:periodType="instant" type="num:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions" name="UnrecognizedCompensationCostRelatedToNonVestedOptions" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_LoanPayableDisclosureTextBlock" name="LoanPayableDisclosureTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" name="ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities" name="ScheduleOfUndiscountedOperatingLeaseLiabilities" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" name="ScheduleOfUndiscountedFinanceLeaseLiabilities" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_TotalLeaseAssets" name="TotalLeaseAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_TotalLeaseLiabilities" name="TotalLeaseLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_FinanceLeasePrincipalPayment" name="FinanceLeasePrincipalPayment" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities" name="TotalUndiscountedCashFlowsOperatingLeaseLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_OperatingLeaseInterestExpenses" name="OperatingLeaseInterestExpenses" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_OperatingLeasesExpiration" name="OperatingLeasesExpiration" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DescriptionOfLeasingArrangements" name="DescriptionOfLeasingArrangements" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_OperatingLeasesRentExpenseMonthlyRent" name="OperatingLeasesRentExpenseMonthlyRent" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_TermOfLease" name="TermOfLease" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_AdditionalLeaseTerm" name="AdditionalLeaseTerm" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_EquityBookValueNotLessThan" name="EquityBookValueNotLessThan" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_UnrestrictedCashGreaterThan" name="UnrestrictedCashGreaterThan" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1" name="ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1" nillable="true" xbrli:periodType="instant" type="xbrli:pureItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_OutstandingBalanceUnderCreditAgreements" name="OutstandingBalanceUnderCreditAgreements" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantOffered" name="WarrantOffered" nillable="true" xbrli:periodType="instant" type="num:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DeemedDividend" name="DeemedDividend" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_BearInterestRate" name="BearInterestRate" nillable="true" xbrli:periodType="instant" type="num:percentItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition" name="AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_FutureGrowthTerm" name="FutureGrowthTerm" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConvertiblePreferredStockSeriesTwo" name="ConvertiblePreferredStockSeriesTwo" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConvertiblePreferredStockSeriesOne" name="ConvertiblePreferredStockSeriesOne" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_LeaseMerchandise" name="LeaseMerchandise" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_LeaseMerchandiseSold" name="LeaseMerchandiseSold" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_CostOfMerchandiseSold" name="CostOfMerchandiseSold" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_CostOfLeaseRevenuesFees" name="CostOfLeaseRevenuesFees" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DeemedDividendFromExchangeOfferOfWarrant" name="DeemedDividendFromExchangeOfferOfWarrant" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_IncreaseDecreaseInLeaseMerchandise" name="IncreaseDecreaseInLeaseMerchandise" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_RepaymentOfLoanPayableUnderCreditAgreement" name="RepaymentOfLoanPayableUnderCreditAgreement" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_Conversionofpreferredstocktocommonstock" name="Conversionofpreferredstocktocommonstock" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_AccountsReceivableChargedOffAgainstAllowance" name="AccountsReceivableChargedOffAgainstAllowance" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_OperatingLeasesLiability" name="OperatingLeasesLiability" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_OperatingLeaseAssets" name="OperatingLeaseAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_PromissoryNoteCurrent" name="PromissoryNoteCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_PromissoryNoteNoncurrent" name="PromissoryNoteNoncurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_InterestInKindAddedToPromissoryNotesBalance" name="InterestInKindAddedToPromissoryNotesBalance" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" name="ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" name="ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_LeasesDisclosureTextBlock" name="LeasesDisclosureTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_PromissoryNotesTextBlock" name="PromissoryNotesTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ExchangeOfferOfWarrantsTextBlock" name="ExchangeOfferOfWarrantsTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_PercentageOfBorrowing" name="PercentageOfBorrowing" nillable="true" xbrli:periodType="instant" type="num:percentItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantsConvertibleIntoCommonStock" name="WarrantsConvertibleIntoCommonStock" nillable="true" xbrli:periodType="instant" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_CreditAgreementDescription" name="CreditAgreementDescription" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_CreditAgreementMember" name="CreditAgreementMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WebsiteAndInternalUseSoftwareMember" name="WebsiteAndInternalUseSoftwareMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ComputersAndSoftwareMember" name="ComputersAndSoftwareMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConvertiblePreferredStockOneMember" name="ConvertiblePreferredStockOneMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConvertiblePreferredStockSeriesTwoMembeMember" name="ConvertiblePreferredStockSeriesTwoMembeMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_OmnibusEquityCompensationPlanMember" name="OmnibusEquityCompensationPlanMember" abstract="true" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_OmnibusEquityCompensationPlanOneMember" name="OmnibusEquityCompensationPlanOneMember" abstract="true" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConvertibleSeriesTwoPreferredStockMember" name="ConvertibleSeriesTwoPreferredStockMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" name="ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConvertiblePreferredStockSeriesTwoMember" name="ConvertiblePreferredStockSeriesTwoMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConvertiblePreferredStockSeriesOneMember" name="ConvertiblePreferredStockSeriesOneMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_SeriesOneConvertiblePreferredStockMember" name="SeriesOneConvertiblePreferredStockMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_HeiserMember" name="HeiserMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_NrnsMember" name="NrnsMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollarTenMember" name="DollarTenMember" abstract="true" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerFivePointFiveZeroMember" name="DollerFivePointFiveZeroMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerOneTwoFiveZeroMember" name="DollerOneTwoFiveZeroMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerOnePointTwoFiveMember" name="DollerOnePointTwoFiveMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ConsultantMember" name="ConsultantMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_OperatingLeasesMember" name="OperatingLeasesMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_RequiredCovenantMember" name="RequiredCovenantMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ActualPositionMember" name="ActualPositionMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantOneMember" name="WarrantOneMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantTwoMember" name="WarrantTwoMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantThreeMember" name="WarrantThreeMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantFourMember" name="WarrantFourMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_SeriesConvertiblePreferredStockMember" name="SeriesConvertiblePreferredStockMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_SeriesConvertiblePreferredStockOneMember" name="SeriesConvertiblePreferredStockOneMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_FinanceLeasesMember" name="FinanceLeasesMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantFiveMember" name="WarrantFiveMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantSixMember" name="WarrantSixMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantSevenMember" name="WarrantSevenMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerOnePointSevenSixMember" name="DollerOnePointSevenSixMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerTwoPointZeroZeroMember" name="DollerTwoPointZeroZeroMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerOnePointSixNineMember" name="DollerOnePointSixNineMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantEightMember" name="WarrantEightMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantNineMember" name="WarrantNineMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantTenthMember" name="WarrantTenthMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerOnePointFiveFourMember" name="DollerOnePointFiveFourMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerTwoPointZeroOneMember" name="DollerTwoPointZeroOneMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerTwoPointSevenEightMember" name="DollerTwoPointSevenEightMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_RichardHouseMember" name="RichardHouseMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerTwoPointFiveThreeMember" name="DollerTwoPointFiveThreeMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerTwoPointNineThreeMember" name="DollerTwoPointNineThreeMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerOnePointFourZeroMember" name="DollerOnePointFourZeroMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_SeriesTwoConvertiblePreferredStockMember" name="SeriesTwoConvertiblePreferredStockMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_PromissoryNotesMember" name="PromissoryNotesMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_FlexShoppersLLCMember" name="FlexShoppersLLCMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerOnePointThreeFourMember" name="DollerOnePointThreeFourMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerOnePointSevenFourMember" name="DollerOnePointSevenFourMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DollerOnePointNintyOneMember" name="DollerOnePointNintyOneMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DocumentAndEntityInformationAbstract" name="DocumentAndEntityInformationAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_IssuanceOfSharesAndWarrantsInConnectionWithEquityRaise" name="IssuanceOfSharesAndWarrantsInConnectionWithEquityRaise" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_IssuanceOfSharesAndWarrantsInEauityRaise" name="IssuanceOfSharesAndWarrantsInEauityRaise" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_AdjustmentToAdditionalPaidInCapitalOther" name="AdjustmentToAdditionalPaidInCapitalOther" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_BasisOfPresentationAbstract" name="BasisOfPresentationAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_BusinessAbstract" name="BusinessAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_NotesToFinancialStatementsAbstract" name="NotesToFinancialStatementsAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WarrantsAbstract" name="WarrantsAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_PaycheckProtectionProgramAbstract" name="PaycheckProtectionProgramAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_BusinessTextual" name="BusinessTextual" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_NumeratorDisclosureAbstract" name="NumeratorDisclosureAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DenominatorDisclosureAbstract" name="DenominatorDisclosureAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_SummaryOfSignificantAccountingPoliciesTextualAbstract" name="SummaryOfSignificantAccountingPoliciesTextualAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_LeasesDetailsTextualAbstract" name="LeasesDetailsTextualAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_LeasesTextualAbstract" name="LeasesTextualAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DirectCostsAssociatedWithOperatingLeaseCapitalized" name="DirectCostsAssociatedWithOperatingLeaseCapitalized" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_PropertyAndEquipmentTextualAbstract" name="PropertyAndEquipmentTextualAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_PromissoryNotesTextualAbstract" name="PromissoryNotesTextualAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_AgreementAxis" name="AgreementAxis" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" />
    <element id="fpay_AgreementDomain" name="AgreementDomain" abstract="true" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_LoanPayableTextualAbstract" name="LoanPayableTextualAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ExercisePriceAxis" name="ExercisePriceAxis" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" />
    <element id="fpay_ExercisePriceDomain" name="ExercisePriceDomain" abstract="true" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_CapitalStructureTextualAbstract" name="CapitalStructureTextualAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_StockIssuedDuringPeriodSharesConversionOfUnitsOne" name="StockIssuedDuringPeriodSharesConversionOfUnitsOne" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_NumberOfWarrantsIssued" name="NumberOfWarrantsIssued" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_DescriptionOfCommonStockOffering" name="DescriptionOfCommonStockOffering" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_WeightedAverageContractualTermAbstract" name="WeightedAverageContractualTermAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_AggregateIntrinsicValueAbstract" name="AggregateIntrinsicValueAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_StockOptionsTextualAbstract" name="StockOptionsTextualAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_IncomeTaxesTextualAbstract" name="IncomeTaxesTextualAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="fpay_ExchangeOfferOfWarrantsTextualAbstract" name="ExchangeOfferOfWarrantsTextualAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>8
<FILENAME>fpay-20200630_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoXBRL; Version: 5.4a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: fpay%2D20200630.xfr; Date: 2020%2D08%2D10T15:26:20Z -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x80030002 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://anchorfundingservices.com/role/DocumentAndEntityInformation" xlink:href="fpay-20200630.xsd#DocumentAndEntityInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/BalanceSheets" xlink:href="fpay-20200630.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/BalanceSheetsParenthetical" xlink:href="fpay-20200630.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StatementsOfOperations" xlink:href="fpay-20200630.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StatementsOfChangesInStockholdersEquity" xlink:href="fpay-20200630.xsd#StatementsOfChangesInStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StatementsOfCashFlows" xlink:href="fpay-20200630.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/BasisOfPresentation" xlink:href="fpay-20200630.xsd#BasisOfPresentation" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/Business" xlink:href="fpay-20200630.xsd#Business" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/Summaryofsignificantaccountingpolicies" xlink:href="fpay-20200630.xsd#Summaryofsignificantaccountingpolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/Leases" xlink:href="fpay-20200630.xsd#Leases" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PropertyAndEquipment" xlink:href="fpay-20200630.xsd#PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties" xlink:href="fpay-20200630.xsd#PromissoryNotesRelatedParties" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement" xlink:href="fpay-20200630.xsd#LoanPayableUnderCreditAgreement" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructure" xlink:href="fpay-20200630.xsd#CapitalStructure" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptions" xlink:href="fpay-20200630.xsd#StockOptions" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/IncomeTaxes" xlink:href="fpay-20200630.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/ExchangeOfferOfWarrants" xlink:href="fpay-20200630.xsd#ExchangeOfferOfWarrants" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/ContingenciesAndOtherUncertainties" xlink:href="fpay-20200630.xsd#ContingenciesAndOtherUncertainties" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/Commitments" xlink:href="fpay-20200630.xsd#Commitments" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PaycheckProtectionProgram" xlink:href="fpay-20200630.xsd#PaycheckProtectionProgram" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesTables" xlink:href="fpay-20200630.xsd#LeasesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PropertyAndEquipmentTables" xlink:href="fpay-20200630.xsd#PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables" xlink:href="fpay-20200630.xsd#PromissoryNotesRelatedPartiesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables" xlink:href="fpay-20200630.xsd#LoanPayableUnderCreditAgreementTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructureTables" xlink:href="fpay-20200630.xsd#CapitalStructureTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptionsTables" xlink:href="fpay-20200630.xsd#StockOptionsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/BusinessDetails" xlink:href="fpay-20200630.xsd#BusinessDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails1" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails1" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails2" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails2" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails3" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails3" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails4" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails4" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetailsTextual" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails" xlink:href="fpay-20200630.xsd#LeasesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails1" xlink:href="fpay-20200630.xsd#LeasesDetails1" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails2" xlink:href="fpay-20200630.xsd#LeasesDetails2" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails3" xlink:href="fpay-20200630.xsd#LeasesDetails3" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails4" xlink:href="fpay-20200630.xsd#LeasesDetails4" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetailsTextual" xlink:href="fpay-20200630.xsd#LeasesDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PropertyAndEquipmentDetails" xlink:href="fpay-20200630.xsd#PropertyAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PropertyAndEquipmentDetailsTextual" xlink:href="fpay-20200630.xsd#PropertyAndEquipmentDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails" xlink:href="fpay-20200630.xsd#PromissoryNotesRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PromissoryNotesDetailsTextual" xlink:href="fpay-20200630.xsd#PromissoryNotesDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails" xlink:href="fpay-20200630.xsd#LoanPayableUnderCreditAgreementDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetailsTextual" xlink:href="fpay-20200630.xsd#LoanPayableUnderCreditAgreementDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails" xlink:href="fpay-20200630.xsd#CapitalStructureDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails1" xlink:href="fpay-20200630.xsd#CapitalStructureDetails1" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructureDetailsTextual" xlink:href="fpay-20200630.xsd#CapitalStructureDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptionsDetails" xlink:href="fpay-20200630.xsd#StockOptionsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptionsDetails1" xlink:href="fpay-20200630.xsd#StockOptionsDetails1" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptionsDetailsTextual" xlink:href="fpay-20200630.xsd#StockOptionsDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/IncomeTaxesDetails" xlink:href="fpay-20200630.xsd#IncomeTaxesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/ExchangeOfferOfWarrantsDetails" xlink:href="fpay-20200630.xsd#ExchangeOfferOfWarrantsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PaycheckProtectionProgramDetails" xlink:href="fpay-20200630.xsd#PaycheckProtectionProgramDetails" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/DocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeaseMerchandise" xlink:label="loc_fpayLeaseMerchandise" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_fpayLeaseMerchandise" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherAssets" xlink:label="loc_us-gaapOtherAssets" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapLoansPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NotesPayableCurrent" xlink:label="loc_us-gaapNotesPayableCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapNotesPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNoteCurrent" xlink:label="loc_fpayPromissoryNoteCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_fpayPromissoryNoteCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherShortTermBorrowings" xlink:label="loc_us-gaapOtherShortTermBorrowings" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherShortTermBorrowings" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLongTermLoansPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongTermNotesPayable" xlink:label="loc_us-gaapLongTermNotesPayable" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLongTermNotesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNoteNoncurrent" xlink:label="loc_fpayPromissoryNoteNoncurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_fpayPromissoryNoteNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccruedIncomeTaxesNoncurrent" xlink:label="loc_us-gaapAccruedIncomeTaxesNoncurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapAccruedIncomeTaxesNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertiblePreferredStockSeriesOne" xlink:label="loc_fpayConvertiblePreferredStockSeriesOne" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_fpayConvertiblePreferredStockSeriesOne" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertiblePreferredStockSeriesTwo" xlink:label="loc_fpayConvertiblePreferredStockSeriesTwo" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_fpayConvertiblePreferredStockSeriesTwo" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockValueOutstanding" xlink:label="loc_us-gaapCommonStockValueOutstanding" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValueOutstanding" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations (unaudited)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesIncomeStatementLeaseRevenue" xlink:label="loc_us-gaapOperatingLeasesIncomeStatementLeaseRevenue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenues" xlink:to="loc_us-gaapOperatingLeasesIncomeStatementLeaseRevenue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeaseMerchandiseSold" xlink:label="loc_fpayLeaseMerchandiseSold" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapRevenues" xlink:to="loc_fpayLeaseMerchandiseSold" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CostsAndExpenses" xlink:label="loc_us-gaapCostsAndExpenses" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CostOfLeaseRevenuesFees" xlink:label="loc_fpayCostOfLeaseRevenuesFees" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCostsAndExpenses" xlink:to="loc_fpayCostOfLeaseRevenuesFees" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CostOfMerchandiseSold" xlink:label="loc_fpayCostOfMerchandiseSold" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCostsAndExpenses" xlink:to="loc_fpayCostOfMerchandiseSold" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_MarketingExpense" xlink:label="loc_us-gaapMarketingExpense" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCostsAndExpenses" xlink:to="loc_us-gaapMarketingExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LaborAndRelatedExpense" xlink:label="loc_us-gaapLaborAndRelatedExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCostsAndExpenses" xlink:to="loc_us-gaapLaborAndRelatedExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherOperatingIncomeExpenseNet" xlink:label="loc_us-gaapOtherOperatingIncomeExpenseNet" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCostsAndExpenses" xlink:to="loc_us-gaapOtherOperatingIncomeExpenseNet" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapCostsAndExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:label="loc_us-gaapPreferredStockDividendsAndOtherAdjustments" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="loc_us-gaapPreferredStockDividendsAndOtherAdjustments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DeemedDividendFromExchangeOfferOfWarrant" xlink:label="loc_fpayDeemedDividendFromExchangeOfferOfWarrant" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="loc_fpayDeemedDividendFromExchangeOfferOfWarrant" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StatementsOfChangesInStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows (unaudited)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationAmortizationAndAccretionNet" xlink:label="loc_us-gaapDepreciationAmortizationAndAccretionNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationAmortizationAndAccretionNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherDepreciationAndAmortization" xlink:label="loc_us-gaapOtherDepreciationAndAmortization" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapOtherDepreciationAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_InterestInKindAddedToPromissoryNotesBalance" xlink:label="loc_fpayInterestInKindAddedToPromissoryNotesBalance" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_fpayInterestInKindAddedToPromissoryNotesBalance" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IncreaseDecreaseInLeaseMerchandise" xlink:label="loc_fpayIncreaseDecreaseInLeaseMerchandise" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_fpayIncreaseDecreaseInLeaseMerchandise" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:label="loc_us-gaapIncreaseDecreaseInSecurityDeposits" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInSecurityDeposits" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayable" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedLiabilities" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeasePrincipalPayments" xlink:label="loc_us-gaapFinanceLeasePrincipalPayments" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapFinanceLeasePrincipalPayments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromOtherEquity" xlink:label="loc_us-gaapProceedsFromOtherEquity" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromOtherEquity" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOfWarrants" xlink:label="loc_us-gaapProceedsFromIssuanceOfWarrants" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfWarrants" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="loc_us-gaapProceedsFromStockOptionsExercised" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromStockOptionsExercised" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromNotesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOfDebt" xlink:label="loc_us-gaapProceedsFromIssuanceOfDebt" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_RepaymentOfLoanPayableUnderCreditAgreement" xlink:label="loc_fpayRepaymentOfLoanPayableUnderCreditAgreement" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_fpayRepaymentOfLoanPayableUnderCreditAgreement" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="loc_us-gaapRepaymentsOfNotesPayable" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfNotesPayable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RepaymentsOfLongtermLoansFromVendors" xlink:label="loc_us-gaapRepaymentsOfLongtermLoansFromVendors" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfLongtermLoansFromVendors" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BasisOfPresentation" xlink:title="00000007 - Disclosure - Basis of Presentation" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Business" xlink:title="00000008 - Disclosure - Business and Liquidity" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Summaryofsignificantaccountingpolicies" xlink:title="00000009 - Disclosure - Summary of Significant Accounting Policies" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Leases" xlink:title="00000010 - Disclosure - Leases" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyAndEquipment" xlink:title="00000011 - Disclosure - Property and Equipment" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties" xlink:title="00000012 - Disclosure - Promissory Notes Related Parties" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement" xlink:title="00000013 - Disclosure - Loan Payable Under Credit Agreement" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructure" xlink:title="00000014 - Disclosure - Capital Structure" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptions" xlink:title="00000015 - Disclosure - Stock Options" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxes" xlink:title="00000016 - Disclosure - Income Taxes" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ExchangeOfferOfWarrants" xlink:title="00000017 - Disclosure - Exchange Offer of Warrants" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ContingenciesAndOtherUncertainties" xlink:title="00000018 - Disclosure - Contingencies and other Uncertainties" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Commitments" xlink:title="00000019 - Disclosure - Commitments" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PaycheckProtectionProgram" xlink:title="00000020 - Disclosure - Promissory Note Paycheck Protection Program" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000021 - Disclosure - Summary of Significant Accounting Policies (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="00000022 - Disclosure - Summary of Significant Accounting Policies (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesTables" xlink:title="00000023 - Disclosure - Leases (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyAndEquipmentTables" xlink:title="00000024 - Disclosure - Property and Equipment (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables" xlink:title="00000025 - Disclosure - Promissory Notes Related Parties (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables" xlink:title="00000026 - Disclosure - Loan Payable Under Credit Agreement (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureTables" xlink:title="00000027 - Disclosure - Capital Structure (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsTables" xlink:title="00000028 - Disclosure - Stock Options (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BusinessDetails" xlink:title="00000029 - Disclosure - Business and Liquidity (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:title="00000030 - Disclosure - Summary of Significant Accounting Policies (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails1" xlink:title="00000031 - Disclosure - Summary of Significant Accounting Policies (Details 1)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails2" xlink:title="00000032 - Disclosure - Summary of Significant Accounting Policies (Details 2)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails3" xlink:title="00000033 - Disclosure - Summary of Significant Accounting Policies (Details 3)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails4" xlink:title="00000034 - Disclosure - Summary of Significant Accounting Policies (Details 4)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetailsTextual" xlink:title="00000035 - Disclosure - Summary of Significant Accounting Policies (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails" xlink:title="00000036 - Disclosure - Leases (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails1" xlink:title="00000037 - Disclosure - Leases (Details 1)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails2" xlink:title="00000038 - Disclosure - Leases (Details 2)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails3" xlink:title="00000039 - Disclosure - Leases (Details 3)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails4" xlink:title="00000040 - Disclosure - Leases (Details 4)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetailsTextual" xlink:title="00000041 - Disclosure - Leases (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyAndEquipmentDetails" xlink:title="00000042 - Disclosure - Property and Equipment (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyAndEquipmentDetailsTextual" xlink:title="00000043 - Disclosure - Property and Equipment (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails" xlink:title="00000044 - Disclosure - Promissory Notes Related Parties (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesDetailsTextual" xlink:title="00000045 - Disclosure - Promissory Notes Related Parties (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails" xlink:title="00000046 - Disclosure - Loan Payable Under Credit Agreement (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetailsTextual" xlink:title="00000047 - Disclosure - Loan Payable Under Credit Agreement (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureDetails" xlink:title="00000048 - Disclosure - Capital Structure (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureDetails1" xlink:title="00000049 - Disclosure - Capital Structure (Details 1)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureDetailsTextual" xlink:title="00000050 - Disclosure - Capital Structure (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsDetails" xlink:title="00000051 - Disclosure - Stock Options (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsDetails1" xlink:title="00000052 - Disclosure - Stock Options (Details1)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsDetailsTextual" xlink:title="00000053 - Disclosure - Stock Options (Details Textual)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxesDetails" xlink:title="00000054 - Disclosure - Income Taxes (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ExchangeOfferOfWarrantsDetails" xlink:title="00000055 - Disclosure - Exchange Offer of Warrants (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PaycheckProtectionProgramDetails" xlink:title="00000056 - Disclosure - Promissory Note Paycheck Protection Program (Details)" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>9
<FILENAME>fpay-20200630_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoXBRL; Version: 5.4a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: fpay%2D20200630.xfr; Date: 2020%2D08%2D10T15:26:20Z -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x80030002 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://anchorfundingservices.com/role/DocumentAndEntityInformation" xlink:href="fpay-20200630.xsd#DocumentAndEntityInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/BalanceSheets" xlink:href="fpay-20200630.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/BalanceSheetsParenthetical" xlink:href="fpay-20200630.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StatementsOfOperations" xlink:href="fpay-20200630.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StatementsOfChangesInStockholdersEquity" xlink:href="fpay-20200630.xsd#StatementsOfChangesInStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StatementsOfCashFlows" xlink:href="fpay-20200630.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/BasisOfPresentation" xlink:href="fpay-20200630.xsd#BasisOfPresentation" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/Business" xlink:href="fpay-20200630.xsd#Business" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/Summaryofsignificantaccountingpolicies" xlink:href="fpay-20200630.xsd#Summaryofsignificantaccountingpolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/Leases" xlink:href="fpay-20200630.xsd#Leases" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PropertyAndEquipment" xlink:href="fpay-20200630.xsd#PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties" xlink:href="fpay-20200630.xsd#PromissoryNotesRelatedParties" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement" xlink:href="fpay-20200630.xsd#LoanPayableUnderCreditAgreement" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructure" xlink:href="fpay-20200630.xsd#CapitalStructure" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptions" xlink:href="fpay-20200630.xsd#StockOptions" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/IncomeTaxes" xlink:href="fpay-20200630.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/ExchangeOfferOfWarrants" xlink:href="fpay-20200630.xsd#ExchangeOfferOfWarrants" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/ContingenciesAndOtherUncertainties" xlink:href="fpay-20200630.xsd#ContingenciesAndOtherUncertainties" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/Commitments" xlink:href="fpay-20200630.xsd#Commitments" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PaycheckProtectionProgram" xlink:href="fpay-20200630.xsd#PaycheckProtectionProgram" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesTables" xlink:href="fpay-20200630.xsd#LeasesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PropertyAndEquipmentTables" xlink:href="fpay-20200630.xsd#PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables" xlink:href="fpay-20200630.xsd#PromissoryNotesRelatedPartiesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables" xlink:href="fpay-20200630.xsd#LoanPayableUnderCreditAgreementTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructureTables" xlink:href="fpay-20200630.xsd#CapitalStructureTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptionsTables" xlink:href="fpay-20200630.xsd#StockOptionsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/BusinessDetails" xlink:href="fpay-20200630.xsd#BusinessDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails1" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails1" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails2" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails2" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails3" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails3" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails4" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails4" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetailsTextual" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails" xlink:href="fpay-20200630.xsd#LeasesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails1" xlink:href="fpay-20200630.xsd#LeasesDetails1" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails2" xlink:href="fpay-20200630.xsd#LeasesDetails2" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails3" xlink:href="fpay-20200630.xsd#LeasesDetails3" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails4" xlink:href="fpay-20200630.xsd#LeasesDetails4" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetailsTextual" xlink:href="fpay-20200630.xsd#LeasesDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PropertyAndEquipmentDetails" xlink:href="fpay-20200630.xsd#PropertyAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PropertyAndEquipmentDetailsTextual" xlink:href="fpay-20200630.xsd#PropertyAndEquipmentDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails" xlink:href="fpay-20200630.xsd#PromissoryNotesRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PromissoryNotesDetailsTextual" xlink:href="fpay-20200630.xsd#PromissoryNotesDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails" xlink:href="fpay-20200630.xsd#LoanPayableUnderCreditAgreementDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetailsTextual" xlink:href="fpay-20200630.xsd#LoanPayableUnderCreditAgreementDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails" xlink:href="fpay-20200630.xsd#CapitalStructureDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails1" xlink:href="fpay-20200630.xsd#CapitalStructureDetails1" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructureDetailsTextual" xlink:href="fpay-20200630.xsd#CapitalStructureDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptionsDetails" xlink:href="fpay-20200630.xsd#StockOptionsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptionsDetails1" xlink:href="fpay-20200630.xsd#StockOptionsDetails1" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptionsDetailsTextual" xlink:href="fpay-20200630.xsd#StockOptionsDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/IncomeTaxesDetails" xlink:href="fpay-20200630.xsd#IncomeTaxesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/ExchangeOfferOfWarrantsDetails" xlink:href="fpay-20200630.xsd#ExchangeOfferOfWarrantsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PaycheckProtectionProgramDetails" xlink:href="fpay-20200630.xsd#PaycheckProtectionProgramDetails" xlink:type="simple" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll" arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/DocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesConvertiblePreferredStockMember" xlink:label="loc_fpaySeriesConvertiblePreferredStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_fpaySeriesConvertiblePreferredStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesConvertiblePreferredStockOneMember" xlink:label="loc_fpaySeriesConvertiblePreferredStockOneMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_fpaySeriesConvertiblePreferredStockOneMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_70" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentUnamortizedPremiumCurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedPremiumCurrent_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedPremiumCurrent_70" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UnamortizedDebtIssuanceExpense" xlink:label="loc_us-gaapUnamortizedDebtIssuanceExpense_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapUnamortizedDebtIssuanceExpense_70" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedPremiumNoncurrent_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedPremiumNoncurrent_70" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PreferredStockStatedValue" xlink:label="loc_fpayPreferredStockStatedValue_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayPreferredStockStatedValue_70" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare_70" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized_70" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued_70" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding_70" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare_70" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized_70" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued_70" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding_70" xlink:type="arc" order="12" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations (unaudited)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StatementsOfChangesInStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (unaudited)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesConvertiblePreferredStockMember" xlink:label="loc_fpaySeriesConvertiblePreferredStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_fpaySeriesConvertiblePreferredStockMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesConvertiblePreferredStockOneMember" xlink:label="loc_fpaySeriesConvertiblePreferredStockOneMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_fpaySeriesConvertiblePreferredStockOneMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapRetainedEarningsMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_70" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="loc_us-gaapSharesOutstanding_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesOutstanding_70" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition" xlink:label="loc_fpayAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition_70" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConversionOfStockOptionsIntoCommonStock" xlink:label="loc_fpayConversionOfStockOptionsIntoCommonStock_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayConversionOfStockOptionsIntoCommonStock_70" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConversionOfStockOptionsIntoCommonStockShare" xlink:label="loc_fpayConversionOfStockOptionsIntoCommonStockShare_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayConversionOfStockOptionsIntoCommonStockShare_70" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits_70" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits_70" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement" xlink:label="loc_fpayIssuanceOfWarrantsInConnectionWithConsultingAgreement_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayIssuanceOfWarrantsInConnectionWithConsultingAgreement_70" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalOther" xlink:label="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalOther_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalOther_70" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IssuanceOfSharesAndWarrantsInConnectionWithEquityRaise" xlink:label="loc_fpayIssuanceOfSharesAndWarrantsInConnectionWithEquityRaise_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayIssuanceOfSharesAndWarrantsInConnectionWithEquityRaise_70" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IssuanceOfSharesAndWarrantsInEauityRaise" xlink:label="loc_fpayIssuanceOfSharesAndWarrantsInEauityRaise_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayIssuanceOfSharesAndWarrantsInEauityRaise_70" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdjustmentToAdditionalPaidInCapitalOther" xlink:label="loc_fpayAdjustmentToAdditionalPaidInCapitalOther_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayAdjustmentToAdditionalPaidInCapitalOther_70" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConversionOfWarrantsIntoCommonStock" xlink:label="loc_fpayConversionOfWarrantsIntoCommonStock_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayConversionOfWarrantsIntoCommonStock_70" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConversionOfWarrantsIntoCommonStockShares" xlink:label="loc_fpayConversionOfWarrantsIntoCommonStockShares_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayConversionOfWarrantsIntoCommonStockShares_70" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExchangeOfferOfWarrants" xlink:label="loc_fpayExchangeOfferOfWarrants_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayExchangeOfferOfWarrants_70" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExchangeOfferOfWarrantsShares" xlink:label="loc_fpayExchangeOfferOfWarrantsShares_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayExchangeOfferOfWarrantsShares_70" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapProfitLoss_70" xlink:type="arc" order="17" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows (unaudited)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BasisOfPresentation" xlink:title="00000007 - Disclosure - Basis of Presentation" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Business" xlink:title="00000008 - Disclosure - Business and Liquidity" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Summaryofsignificantaccountingpolicies" xlink:title="00000009 - Disclosure - Summary of Significant Accounting Policies" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Leases" xlink:title="00000010 - Disclosure - Leases" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyAndEquipment" xlink:title="00000011 - Disclosure - Property and Equipment" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties" xlink:title="00000012 - Disclosure - Promissory Notes Related Parties" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement" xlink:title="00000013 - Disclosure - Loan Payable Under Credit Agreement" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructure" xlink:title="00000014 - Disclosure - Capital Structure" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptions" xlink:title="00000015 - Disclosure - Stock Options" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxes" xlink:title="00000016 - Disclosure - Income Taxes" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ExchangeOfferOfWarrants" xlink:title="00000017 - Disclosure - Exchange Offer of Warrants" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ContingenciesAndOtherUncertainties" xlink:title="00000018 - Disclosure - Contingencies and other Uncertainties" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Commitments" xlink:title="00000019 - Disclosure - Commitments" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PaycheckProtectionProgram" xlink:title="00000020 - Disclosure - Promissory Note Paycheck Protection Program" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000021 - Disclosure - Summary of Significant Accounting Policies (Policies)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="00000022 - Disclosure - Summary of Significant Accounting Policies (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesTables" xlink:title="00000023 - Disclosure - Leases (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyAndEquipmentTables" xlink:title="00000024 - Disclosure - Property and Equipment (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables" xlink:title="00000025 - Disclosure - Promissory Notes Related Parties (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables" xlink:title="00000026 - Disclosure - Loan Payable Under Credit Agreement (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureTables" xlink:title="00000027 - Disclosure - Capital Structure (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsTables" xlink:title="00000028 - Disclosure - Stock Options (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BusinessDetails" xlink:title="00000029 - Disclosure - Business and Liquidity (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_OwnershipAxis" xlink:label="loc_srtOwnershipAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtOwnershipAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_OwnershipDomain" xlink:label="loc_srtOwnershipDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtOwnershipAxis" xlink:to="loc_srtOwnershipDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_OwnershipDomain" xlink:label="loc_srtOwnershipDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtOwnershipAxis" xlink:to="loc_srtOwnershipDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_FlexShoppersLLCMember" xlink:label="loc_fpayFlexShoppersLLCMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtOwnershipDomain" xlink:to="loc_fpayFlexShoppersLLCMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_BusinessTextual" xlink:label="loc_fpayBusinessTextual_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayBusinessTextual_40" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="loc_us-gaapLimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayBusinessTextual_40" xlink:to="loc_us-gaapLimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_40" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="loc_us-gaapEquityMethodInvestmentOwnershipPercentage_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayBusinessTextual_40" xlink:to="loc_us-gaapEquityMethodInvestmentOwnershipPercentage_40" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_FutureGrowthTerm" xlink:label="loc_fpayFutureGrowthTerm_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayBusinessTextual_40" xlink:to="loc_fpayFutureGrowthTerm_40" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CreditAgreementDescription" xlink:label="loc_fpayCreditAgreementDescription_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayBusinessTextual_40" xlink:to="loc_fpayCreditAgreementDescription_40" xlink:type="arc" order="4" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:title="00000030 - Disclosure - Summary of Significant Accounting Policies (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails1" xlink:title="00000031 - Disclosure - Summary of Significant Accounting Policies (Details 1)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails2" xlink:title="00000032 - Disclosure - Summary of Significant Accounting Policies (Details 2)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails3" xlink:title="00000033 - Disclosure - Summary of Significant Accounting Policies (Details 3)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:label="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConvertiblePreferredStockMember" xlink:label="loc_us-gaapConvertiblePreferredStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapConvertiblePreferredStockMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:label="loc_fpayConvertibleSeriesTwoPreferredStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_fpayConvertibleSeriesTwoPreferredStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:label="loc_fpayConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_fpayConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaapAntidilutiveSecuritiesNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaapAntidilutiveSecuritiesNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="loc_us-gaapAntidilutiveSecuritiesNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockOptionMember" xlink:label="loc_us-gaapStockOptionMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_us-gaapStockOptionMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaapWarrantMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_us-gaapWarrantMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_130" xlink:type="arc" order="0" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails4" xlink:title="00000034 - Disclosure - Summary of Significant Accounting Policies (Details 4)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetailsTextual" xlink:title="00000035 - Disclosure - Summary of Significant Accounting Policies (Details Textual)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaapLongtermDebtTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapLongtermDebtTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaapLongtermDebtTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapLongtermDebtTypeAxis" xlink:to="loc_us-gaapLongtermDebtTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaapLongtermDebtTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapLongtermDebtTypeAxis" xlink:to="loc_us-gaapLongtermDebtTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNotesMember" xlink:label="loc_fpayPromissoryNotesMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLongtermDebtTypeDomain" xlink:to="loc_fpayPromissoryNotesMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CreditAgreementMember" xlink:label="loc_fpayCreditAgreementMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLongtermDebtTypeDomain" xlink:to="loc_fpayCreditAgreementMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:label="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract_170" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationMethod" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationMethod_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract_170" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationMethod_170" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AccountsReceivableChargedOffAgainstAllowance" xlink:label="loc_fpayAccountsReceivableChargedOffAgainstAllowance_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract_170" xlink:to="loc_fpayAccountsReceivableChargedOffAgainstAllowance_170" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_InterestExpenseDebtIncludingAmortization" xlink:label="loc_fpayInterestExpenseDebtIncludingAmortization_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract_170" xlink:to="loc_fpayInterestExpenseDebtIncludingAmortization_170" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsForSoftware" xlink:label="loc_us-gaapPaymentsForSoftware_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract_170" xlink:to="loc_us-gaapPaymentsForSoftware_170" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CapitalizedComputerSoftwareAmortization1" xlink:label="loc_us-gaapCapitalizedComputerSoftwareAmortization1_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract_170" xlink:to="loc_us-gaapCapitalizedComputerSoftwareAmortization1_170" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_RevenueRecognition" xlink:label="loc_fpayRevenueRecognition_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract_170" xlink:to="loc_fpayRevenueRecognition_170" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts" xlink:label="loc_us-gaapPaymentsOfDebtIssuanceCosts_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract_170" xlink:to="loc_us-gaapPaymentsOfDebtIssuanceCosts_170" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract_170" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife_170" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_TaxBenefitsDescription" xlink:label="loc_fpayTaxBenefitsDescription_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract_170" xlink:to="loc_fpayTaxBenefitsDescription_170" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UnrecognizedTaxBenefits" xlink:label="loc_us-gaapUnrecognizedTaxBenefits_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract_170" xlink:to="loc_us-gaapUnrecognizedTaxBenefits_170" xlink:type="arc" order="10" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails" xlink:title="00000036 - Disclosure - Leases (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails1" xlink:title="00000037 - Disclosure - Leases (Details 1)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails2" xlink:title="00000038 - Disclosure - Leases (Details 2)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="loc_us-gaapIncomeStatementLocationAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapIncomeStatementLocationAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaapIncomeStatementLocationDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapIncomeStatementLocationAxis" xlink:to="loc_us-gaapIncomeStatementLocationDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaapIncomeStatementLocationDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapIncomeStatementLocationAxis" xlink:to="loc_us-gaapIncomeStatementLocationDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeasesMember" xlink:label="loc_fpayOperatingLeasesMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_fpayOperatingLeasesMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_FinanceLeasesMember" xlink:label="loc_fpayFinanceLeasesMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_fpayFinanceLeasesMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:label="loc_us-gaapOperatingLeaseWeightedAverageDiscountRatePercent_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingLeaseWeightedAverageDiscountRatePercent_30" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:label="loc_us-gaapOperatingLeaseWeightedAverageRemainingLeaseTerm1_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingLeaseWeightedAverageRemainingLeaseTerm1_30" xlink:type="arc" order="1" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails3" xlink:title="00000039 - Disclosure - Leases (Details 3)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails4" xlink:title="00000040 - Disclosure - Leases (Details 4)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="loc_us-gaapIncomeStatementLocationAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapIncomeStatementLocationAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaapIncomeStatementLocationDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapIncomeStatementLocationAxis" xlink:to="loc_us-gaapIncomeStatementLocationDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaapIncomeStatementLocationDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapIncomeStatementLocationAxis" xlink:to="loc_us-gaapIncomeStatementLocationDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeasesMember" xlink:label="loc_fpayOperatingLeasesMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_fpayOperatingLeasesMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_FinanceLeasesMember" xlink:label="loc_fpayFinanceLeasesMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_fpayFinanceLeasesMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_30" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo_30" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree_30" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour_30" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive_30" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_30" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities" xlink:label="loc_fpayTotalUndiscountedCashFlowsOperatingLeaseLiabilities_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayTotalUndiscountedCashFlowsOperatingLeaseLiabilities_30" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeaseInterestExpenses" xlink:label="loc_fpayOperatingLeaseInterestExpenses_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayOperatingLeaseInterestExpenses_30" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiability" xlink:label="loc_us-gaapOperatingLeaseLiability_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingLeaseLiability_30" xlink:type="arc" order="8" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetailsTextual" xlink:title="00000041 - Disclosure - Leases (Details Textual)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyAndEquipmentDetails" xlink:title="00000042 - Disclosure - Property and Equipment (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_srtRangeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember_50" xlink:type="arc" order="52" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FurnitureAndFixturesMember" xlink:label="loc_us-gaapFurnitureAndFixturesMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapFurnitureAndFixturesMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WebsiteAndInternalUseSoftwareMember" xlink:label="loc_fpayWebsiteAndInternalUseSoftwareMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_fpayWebsiteAndInternalUseSoftwareMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ComputersAndSoftwareMember" xlink:label="loc_fpayComputersAndSoftwareMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_fpayComputersAndSoftwareMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross_140" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross_140" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_140" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_140" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsNet" xlink:label="loc_us-gaapAssetsNet_140" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAssetsNet_140" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet_140" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet_140" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:label="loc_us-gaapPropertyPlantAndEquipmentUsefulLife_140" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentUsefulLife_140" xlink:type="arc" order="4" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyAndEquipmentDetailsTextual" xlink:title="00000043 - Disclosure - Property and Equipment (Details Textual)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails" xlink:title="00000044 - Disclosure - Promissory Notes Related Parties (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodAxis" xlink:label="loc_us-gaapDebtInstrumentRedemptionPeriodAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapDebtInstrumentRedemptionPeriodAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodDomain" xlink:label="loc_us-gaapDebtInstrumentRedemptionPeriodDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentRedemptionPeriodAxis" xlink:to="loc_us-gaapDebtInstrumentRedemptionPeriodDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodDomain" xlink:label="loc_us-gaapDebtInstrumentRedemptionPeriodDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentRedemptionPeriodAxis" xlink:to="loc_us-gaapDebtInstrumentRedemptionPeriodDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodOneMember" xlink:label="loc_us-gaapDebtInstrumentRedemptionPeriodOneMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentRedemptionPeriodDomain" xlink:to="loc_us-gaapDebtInstrumentRedemptionPeriodOneMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodTwoMember" xlink:label="loc_us-gaapDebtInstrumentRedemptionPeriodTwoMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentRedemptionPeriodDomain" xlink:to="loc_us-gaapDebtInstrumentRedemptionPeriodTwoMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal_30" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentInterest" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentInterest_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentInterest_30" xlink:type="arc" order="1" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesDetailsTextual" xlink:title="00000045 - Disclosure - Promissory Notes Related Parties (Details Textual)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtRangeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_TitleOfIndividualAxis" xlink:label="loc_srtTitleOfIndividualAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtTitleOfIndividualAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:label="loc_srtTitleOfIndividualWithRelationshipToEntityDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtTitleOfIndividualAxis" xlink:to="loc_srtTitleOfIndividualWithRelationshipToEntityDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:label="loc_srtTitleOfIndividualWithRelationshipToEntityDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtTitleOfIndividualAxis" xlink:to="loc_srtTitleOfIndividualWithRelationshipToEntityDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ChiefFinancialOfficerMember" xlink:label="loc_srtChiefFinancialOfficerMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtTitleOfIndividualWithRelationshipToEntityDomain" xlink:to="loc_srtChiefFinancialOfficerMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="loc_us-gaapRelatedPartyTransactionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapRelatedPartyTransactionAxis" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaapRelatedPartyTransactionDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapRelatedPartyTransactionAxis" xlink:to="loc_us-gaapRelatedPartyTransactionDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaapRelatedPartyTransactionDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRelatedPartyTransactionAxis" xlink:to="loc_us-gaapRelatedPartyTransactionDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NrnsMember" xlink:label="loc_fpayNrnsMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_fpayNrnsMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_HeiserMember" xlink:label="loc_fpayHeiserMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_fpayHeiserMember_100" xlink:type="arc" order="101" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNotesTextualAbstract" xlink:label="loc_fpayPromissoryNotesTextualAbstract_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayPromissoryNotesTextualAbstract_200" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LineOfCreditFacilityDescription" xlink:label="loc_us-gaapLineOfCreditFacilityDescription_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayPromissoryNotesTextualAbstract_200" xlink:to="loc_us-gaapLineOfCreditFacilityDescription_200" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayPromissoryNotesTextualAbstract_200" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_200" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DescriptionOfNotesAmendedAndRestated" xlink:label="loc_fpayDescriptionOfNotesAmendedAndRestated_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayPromissoryNotesTextualAbstract_200" xlink:to="loc_fpayDescriptionOfNotesAmendedAndRestated_200" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayPromissoryNotesTextualAbstract_200" xlink:to="loc_us-gaapDebtInstrumentFaceAmount_200" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LineOfCreditFacilityCommitmentFeePercentage" xlink:label="loc_us-gaapLineOfCreditFacilityCommitmentFeePercentage_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayPromissoryNotesTextualAbstract_200" xlink:to="loc_us-gaapLineOfCreditFacilityCommitmentFeePercentage_200" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShortTermDebtLenderPayment" xlink:label="loc_fpayShortTermDebtLenderPayment_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayPromissoryNotesTextualAbstract_200" xlink:to="loc_fpayShortTermDebtLenderPayment_200" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LineOfCredit" xlink:label="loc_us-gaapLineOfCredit_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayPromissoryNotesTextualAbstract_200" xlink:to="loc_us-gaapLineOfCredit_200" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayPromissoryNotesTextualAbstract_200" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_200" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightOutstanding" xlink:label="loc_us-gaapClassOfWarrantOrRightOutstanding_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayPromissoryNotesTextualAbstract_200" xlink:to="loc_us-gaapClassOfWarrantOrRightOutstanding_200" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayPromissoryNotesTextualAbstract_200" xlink:to="loc_us-gaapDebtInstrumentMaturityDate_200" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_BearInterestRate" xlink:label="loc_fpayBearInterestRate_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayPromissoryNotesTextualAbstract_200" xlink:to="loc_fpayBearInterestRate_200" xlink:type="arc" order="11" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails" xlink:title="00000046 - Disclosure - Loan Payable Under Credit Agreement (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_deiLegalEntityAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_deiLegalEntityAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityDomain" xlink:label="loc_deiEntityDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_deiLegalEntityAxis" xlink:to="loc_deiEntityDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityDomain" xlink:label="loc_deiEntityDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_deiLegalEntityAxis" xlink:to="loc_deiEntityDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_RequiredCovenantMember" xlink:label="loc_fpayRequiredCovenantMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityDomain" xlink:to="loc_fpayRequiredCovenantMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ActualPositionMember" xlink:label="loc_fpayActualPositionMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityDomain" xlink:to="loc_fpayActualPositionMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_EquityBookValueNotLessThan" xlink:label="loc_fpayEquityBookValueNotLessThan_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_fpayEquityBookValueNotLessThan_30" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_UnrestrictedCashGreaterThan" xlink:label="loc_fpayUnrestrictedCashGreaterThan_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_fpayUnrestrictedCashGreaterThan_30" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1" xlink:label="loc_fpayConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_fpayConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1_30" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetailsTextual" xlink:title="00000047 - Disclosure - Loan Payable Under Credit Agreement (Details Textual)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AgreementAxis" xlink:label="loc_fpayAgreementAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_fpayAgreementAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AgreementDomain" xlink:label="loc_fpayAgreementDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_fpayAgreementAxis" xlink:to="loc_fpayAgreementDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AgreementDomain" xlink:label="loc_fpayAgreementDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_fpayAgreementAxis" xlink:to="loc_fpayAgreementDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CreditAgreementMember" xlink:label="loc_fpayCreditAgreementMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayAgreementDomain" xlink:to="loc_fpayCreditAgreementMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LoanPayableTextualAbstract" xlink:label="loc_fpayLoanPayableTextualAbstract_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_fpayLoanPayableTextualAbstract_100" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDefaultLongtermDebtAmount" xlink:label="loc_us-gaapDebtDefaultLongtermDebtAmount_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayLoanPayableTextualAbstract_100" xlink:to="loc_us-gaapDebtDefaultLongtermDebtAmount_100" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayLoanPayableTextualAbstract_100" xlink:to="loc_us-gaapInterestExpense_100" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LineOfCreditFacilityDescription" xlink:label="loc_us-gaapLineOfCreditFacilityDescription_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayLoanPayableTextualAbstract_100" xlink:to="loc_us-gaapLineOfCreditFacilityDescription_100" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayLoanPayableTextualAbstract_100" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_100" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OutstandingBalanceUnderCreditAgreements" xlink:label="loc_fpayOutstandingBalanceUnderCreditAgreements_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayLoanPayableTextualAbstract_100" xlink:to="loc_fpayOutstandingBalanceUnderCreditAgreements_100" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UnamortizedDebtIssuanceExpense" xlink:label="loc_us-gaapUnamortizedDebtIssuanceExpense_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayLoanPayableTextualAbstract_100" xlink:to="loc_us-gaapUnamortizedDebtIssuanceExpense_100" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PercentageOfBorrowing" xlink:label="loc_fpayPercentageOfBorrowing_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayLoanPayableTextualAbstract_100" xlink:to="loc_fpayPercentageOfBorrowing_100" xlink:type="arc" order="7" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureDetails" xlink:title="00000048 - Disclosure - Capital Structure (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightLineItems" xlink:label="loc_us-gaapClassOfWarrantOrRightLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightTable" xlink:label="loc_us-gaapClassOfWarrantOrRightTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardDateAxis" xlink:label="loc_us-gaapAwardDateAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapAwardDateAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardDateDomain" xlink:label="loc_us-gaapAwardDateDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapAwardDateAxis" xlink:to="loc_us-gaapAwardDateDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardDateDomain" xlink:label="loc_us-gaapAwardDateDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAwardDateAxis" xlink:to="loc_us-gaapAwardDateDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantTwoMember" xlink:label="loc_fpayWarrantTwoMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_fpayWarrantTwoMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantThreeMember" xlink:label="loc_fpayWarrantThreeMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_fpayWarrantThreeMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantFourMember" xlink:label="loc_fpayWarrantFourMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_fpayWarrantFourMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantFiveMember" xlink:label="loc_fpayWarrantFiveMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_fpayWarrantFiveMember_80" xlink:type="arc" order="82" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantSixMember" xlink:label="loc_fpayWarrantSixMember_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_fpayWarrantSixMember_90" xlink:type="arc" order="92" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantSevenMember" xlink:label="loc_fpayWarrantSevenMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_fpayWarrantSevenMember_100" xlink:type="arc" order="102" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis" xlink:label="loc_us-gaapClassOfWarrantOrRightAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapClassOfWarrantOrRightAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="loc_us-gaapClassOfWarrantOrRightDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapClassOfWarrantOrRightAxis" xlink:to="loc_us-gaapClassOfWarrantOrRightDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="loc_us-gaapClassOfWarrantOrRightDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapClassOfWarrantOrRightAxis" xlink:to="loc_us-gaapClassOfWarrantOrRightDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaapWarrantMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightDomain" xlink:to="loc_us-gaapWarrantMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable" xlink:label="loc_us-gaapClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_170" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsGranted" xlink:label="loc_fpayWarrantsGranted_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_fpayWarrantsGranted_170" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue" xlink:label="loc_fpayIssuanceOfSharesAndWarrantsInEauityRaiseValue_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_fpayIssuanceOfSharesAndWarrantsInEauityRaiseValue_170" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights" xlink:label="loc_fpayClassOfWarrantOrRightExercisePriceOfWarrantsOrRights_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_fpayClassOfWarrantOrRightExercisePriceOfWarrantsOrRights_170" xlink:type="arc" order="3" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureDetails1" xlink:title="00000049 - Disclosure - Capital Structure (Details 1)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightLineItems" xlink:label="loc_us-gaapClassOfWarrantOrRightLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightTable" xlink:label="loc_us-gaapClassOfWarrantOrRightTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis" xlink:label="loc_us-gaapClassOfWarrantOrRightAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapClassOfWarrantOrRightAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="loc_us-gaapClassOfWarrantOrRightDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapClassOfWarrantOrRightAxis" xlink:to="loc_us-gaapClassOfWarrantOrRightDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="loc_us-gaapClassOfWarrantOrRightDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapClassOfWarrantOrRightAxis" xlink:to="loc_us-gaapClassOfWarrantOrRightDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaapWarrantMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightDomain" xlink:to="loc_us-gaapWarrantMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExercisePriceAxis" xlink:label="loc_fpayExercisePriceAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_fpayExercisePriceAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExercisePriceDomain" xlink:label="loc_fpayExercisePriceDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_fpayExercisePriceAxis" xlink:to="loc_fpayExercisePriceDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExercisePriceDomain" xlink:label="loc_fpayExercisePriceDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_fpayExercisePriceAxis" xlink:to="loc_fpayExercisePriceDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerFivePointFiveZeroMember" xlink:label="loc_fpayDollerFivePointFiveZeroMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerFivePointFiveZeroMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointTwoFiveMember" xlink:label="loc_fpayDollerOnePointTwoFiveMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointTwoFiveMember_10" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointSevenSixMember" xlink:label="loc_fpayDollerOnePointSevenSixMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointSevenSixMember_20" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointZeroZeroMember" xlink:label="loc_fpayDollerTwoPointZeroZeroMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerTwoPointZeroZeroMember_30" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointSixNineMember" xlink:label="loc_fpayDollerOnePointSixNineMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointSixNineMember_40" xlink:type="arc" order="42" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointFiveFourMember" xlink:label="loc_fpayDollerOnePointFiveFourMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointFiveFourMember_50" xlink:type="arc" order="52" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointZeroOneMember" xlink:label="loc_fpayDollerTwoPointZeroOneMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerTwoPointZeroOneMember_60" xlink:type="arc" order="62" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointSevenEightMember" xlink:label="loc_fpayDollerTwoPointSevenEightMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerTwoPointSevenEightMember_70" xlink:type="arc" order="72" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointFiveThreeMember" xlink:label="loc_fpayDollerTwoPointFiveThreeMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerTwoPointFiveThreeMember_80" xlink:type="arc" order="82" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointNineThreeMember" xlink:label="loc_fpayDollerTwoPointNineThreeMember_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerTwoPointNineThreeMember_90" xlink:type="arc" order="92" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointFourZeroMember" xlink:label="loc_fpayDollerOnePointFourZeroMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointFourZeroMember_100" xlink:type="arc" order="102" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOneTwoFiveZeroMember" xlink:label="loc_fpayDollerOneTwoFiveZeroMember_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOneTwoFiveZeroMember_110" xlink:type="arc" order="112" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointThreeFourMember" xlink:label="loc_fpayDollerOnePointThreeFourMember_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointThreeFourMember_260" xlink:type="arc" order="262" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointSevenFourMember" xlink:label="loc_fpayDollerOnePointSevenFourMember_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointSevenFourMember_270" xlink:type="arc" order="272" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointNintyOneMember" xlink:label="loc_fpayDollerOnePointNintyOneMember_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointNintyOneMember_280" xlink:type="arc" order="282" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_330" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightOutstanding" xlink:label="loc_us-gaapClassOfWarrantOrRightOutstanding_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightOutstanding_330" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesTwoPreferredStockWarrantsOutstanding" xlink:label="loc_fpaySeriesTwoPreferredStockWarrantsOutstanding_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_fpaySeriesTwoPreferredStockWarrantsOutstanding_330" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantWeightedAverageRemainingContractualTerm" xlink:label="loc_fpayWarrantWeightedAverageRemainingContractualTerm_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_fpayWarrantWeightedAverageRemainingContractualTerm_330" xlink:type="arc" order="3" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureDetailsTextual" xlink:title="00000050 - Disclosure - Capital Structure (Details Textual)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis" xlink:label="loc_us-gaapClassOfWarrantOrRightAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapClassOfWarrantOrRightAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="loc_us-gaapClassOfWarrantOrRightDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapClassOfWarrantOrRightAxis" xlink:to="loc_us-gaapClassOfWarrantOrRightDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="loc_us-gaapClassOfWarrantOrRightDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapClassOfWarrantOrRightAxis" xlink:to="loc_us-gaapClassOfWarrantOrRightDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaapWarrantMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightDomain" xlink:to="loc_us-gaapWarrantMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesTwoConvertiblePreferredStockMember" xlink:label="loc_fpaySeriesTwoConvertiblePreferredStockMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_fpaySeriesTwoConvertiblePreferredStockMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesOneConvertiblePreferredStockMember" xlink:label="loc_fpaySeriesOneConvertiblePreferredStockMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_fpaySeriesOneConvertiblePreferredStockMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertiblePreferredStockSeriesTwoMember" xlink:label="loc_fpayConvertiblePreferredStockSeriesTwoMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_fpayConvertiblePreferredStockSeriesTwoMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_TitleOfIndividualAxis" xlink:label="loc_srtTitleOfIndividualAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtTitleOfIndividualAxis" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:label="loc_srtTitleOfIndividualWithRelationshipToEntityDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtTitleOfIndividualAxis" xlink:to="loc_srtTitleOfIndividualWithRelationshipToEntityDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:label="loc_srtTitleOfIndividualWithRelationshipToEntityDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtTitleOfIndividualAxis" xlink:to="loc_srtTitleOfIndividualWithRelationshipToEntityDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConsultantMember" xlink:label="loc_fpayConsultantMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtTitleOfIndividualWithRelationshipToEntityDomain" xlink:to="loc_fpayConsultantMember_30" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_100" xlink:type="arc" order="101" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CapitalStructureTextualAbstract" xlink:label="loc_fpayCapitalStructureTextualAbstract_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayCapitalStructureTextualAbstract_160" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare_160" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapPreferredStockSharesAuthorized_160" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConversionOfStockSharesConverted1" xlink:label="loc_us-gaapConversionOfStockSharesConverted1_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapConversionOfStockSharesConverted1_160" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_160" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapCommonStockSharesAuthorized_160" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare_160" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:label="loc_us-gaapProceedsFromIssuanceOrSaleOfEquity_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapProceedsFromIssuanceOrSaleOfEquity_160" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:label="loc_us-gaapSaleOfStockNumberOfSharesIssuedInTransaction_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapSaleOfStockNumberOfSharesIssuedInTransaction_160" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SaleOfStockPricePerShare" xlink:label="loc_us-gaapSaleOfStockPricePerShare_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapSaleOfStockPricePerShare_160" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:label="loc_us-gaapConvertiblePreferredStockTermsOfConversion_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapConvertiblePreferredStockTermsOfConversion_160" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:label="loc_us-gaapConvertiblePreferredStockSharesIssuedUponConversion_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapConvertiblePreferredStockSharesIssuedUponConversion_160" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockVotingRights" xlink:label="loc_us-gaapCommonStockVotingRights_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapCommonStockVotingRights_160" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityReverseStockSplit" xlink:label="loc_us-gaapStockholdersEquityReverseStockSplit_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapStockholdersEquityReverseStockSplit_160" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PreferredStockStatedValue" xlink:label="loc_fpayPreferredStockStatedValue_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_fpayPreferredStockStatedValue_160" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:label="loc_us-gaapDebtInstrumentConvertibleConversionPrice1_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapDebtInstrumentConvertibleConversionPrice1_160" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity" xlink:label="loc_fpayAdditionalProceedsFromIssuanceOrSaleOfEquity_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_fpayAdditionalProceedsFromIssuanceOrSaleOfEquity_160" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:label="loc_fpayAdditionalConvertiblePreferredStockSharesIssuedUponConversion_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_fpayAdditionalConvertiblePreferredStockSharesIssuedUponConversion_160" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_StockIssuedDuringPeriodSharesConversionOfUnitsOne" xlink:label="loc_fpayStockIssuedDuringPeriodSharesConversionOfUnitsOne_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_fpayStockIssuedDuringPeriodSharesConversionOfUnitsOne_160" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CumulativeDividends" xlink:label="loc_us-gaapCumulativeDividends_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapCumulativeDividends_160" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NumberOfWarrantsIssued" xlink:label="loc_fpayNumberOfWarrantsIssued_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_fpayNumberOfWarrantsIssued_160" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_160" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightOutstanding" xlink:label="loc_us-gaapClassOfWarrantOrRightOutstanding_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapClassOfWarrantOrRightOutstanding_160" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesTwoPreferredStockWarrantsOutstanding" xlink:label="loc_fpaySeriesTwoPreferredStockWarrantsOutstanding_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_fpaySeriesTwoPreferredStockWarrantsOutstanding_160" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DescriptionOfCommonStockOffering" xlink:label="loc_fpayDescriptionOfCommonStockOffering_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_fpayDescriptionOfCommonStockOffering_160" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="loc_us-gaapEquityMethodInvestmentOwnershipPercentage_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapEquityMethodInvestmentOwnershipPercentage_160" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_160" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsExercisableForSharesOfCommonStock" xlink:label="loc_fpayWarrantsExercisableForSharesOfCommonStock_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_fpayWarrantsExercisableForSharesOfCommonStock_160" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DescriptionOfWarrantsExpiration" xlink:label="loc_fpayDescriptionOfWarrantsExpiration_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_fpayDescriptionOfWarrantsExpiration_160" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantExercisePrice" xlink:label="loc_fpayWarrantExercisePrice_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_fpayWarrantExercisePrice_160" xlink:type="arc" order="29" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ValuationExpenses" xlink:label="loc_fpayValuationExpenses_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_fpayValuationExpenses_160" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_160" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOfWarrants" xlink:label="loc_us-gaapProceedsFromIssuanceOfWarrants_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapProceedsFromIssuanceOfWarrants_160" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantDescription" xlink:label="loc_fpayWarrantDescription_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_fpayWarrantDescription_160" xlink:type="arc" order="33" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:label="loc_us-gaapCommonStockConvertibleConversionPriceDecrease_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_us-gaapCommonStockConvertibleConversionPriceDecrease_160" xlink:type="arc" order="34" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsConvertibleIntoCommonStock" xlink:label="loc_fpayWarrantsConvertibleIntoCommonStock_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayCapitalStructureTextualAbstract_160" xlink:to="loc_fpayWarrantsConvertibleIntoCommonStock_160" xlink:type="arc" order="35" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsDetails" xlink:title="00000051 - Disclosure - Stock Options (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapAwardTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeStockOptionMember" xlink:label="loc_us-gaapEmployeeStockOptionMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_us-gaapEmployeeStockOptionMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_50" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_50" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_50" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_50" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_50" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_50" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_50" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_50" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise_50" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_50" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_50" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_50" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber_50" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_50" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_50" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_50" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_50" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_50" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_50" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_50" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_50" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_50" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_50" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_50" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_50" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice_50" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WeightedAverageContractualTermAbstract" xlink:label="loc_fpayWeightedAverageContractualTermAbstract_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_fpayWeightedAverageContractualTermAbstract_50" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayWeightedAverageContractualTermAbstract_50" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm_50" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayWeightedAverageContractualTermAbstract_50" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm_50" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AggregateIntrinsicValueAbstract" xlink:label="loc_fpayAggregateIntrinsicValueAbstract_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_fpayAggregateIntrinsicValueAbstract_50" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayAggregateIntrinsicValueAbstract_50" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_50" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayAggregateIntrinsicValueAbstract_50" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_50" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayAggregateIntrinsicValueAbstract_50" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue_50" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayAggregateIntrinsicValueAbstract_50" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding_50" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayAggregateIntrinsicValueAbstract_50" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1_50" xlink:type="arc" order="24" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsDetails1" xlink:title="00000052 - Disclosure - Stock Options (Details1)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapAwardTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeStockOptionMember" xlink:label="loc_us-gaapEmployeeStockOptionMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_us-gaapEmployeeStockOptionMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_50" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_50" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_50" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_50" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_50" xlink:type="arc" order="4" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsDetailsTextual" xlink:title="00000053 - Disclosure - Stock Options (Details Textual)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OmnibusEquityCompensationPlanOneMember" xlink:label="loc_fpayOmnibusEquityCompensationPlanOneMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_fpayOmnibusEquityCompensationPlanOneMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OmnibusEquityCompensationPlanMember" xlink:label="loc_fpayOmnibusEquityCompensationPlanMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_fpayOmnibusEquityCompensationPlanMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DerivativeInstrumentRiskAxis" xlink:label="loc_us-gaapDerivativeInstrumentRiskAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapDerivativeInstrumentRiskAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="loc_us-gaapDerivativeContractTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDerivativeInstrumentRiskAxis" xlink:to="loc_us-gaapDerivativeContractTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="loc_us-gaapDerivativeContractTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDerivativeInstrumentRiskAxis" xlink:to="loc_us-gaapDerivativeContractTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockOptionMember" xlink:label="loc_us-gaapStockOptionMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDerivativeContractTypeDomain" xlink:to="loc_us-gaapStockOptionMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_StockOptionsTextualAbstract" xlink:label="loc_fpayStockOptionsTextualAbstract_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_fpayStockOptionsTextualAbstract_80" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayStockOptionsTextualAbstract_80" xlink:to="loc_us-gaapSharesIssued_80" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayStockOptionsTextualAbstract_80" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_80" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayStockOptionsTextualAbstract_80" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_80" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions" xlink:label="loc_fpayUnrecognizedCompensationCostRelatedToNonVestedOptions_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayStockOptionsTextualAbstract_80" xlink:to="loc_fpayUnrecognizedCompensationCostRelatedToNonVestedOptions_80" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayStockOptionsTextualAbstract_80" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_80" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:label="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayStockOptionsTextualAbstract_80" xlink:to="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_80" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardDescription_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayStockOptionsTextualAbstract_80" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardDescription_80" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayStockOptionsTextualAbstract_80" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_80" xlink:type="arc" order="8" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxesDetails" xlink:title="00000054 - Disclosure - Income Taxes (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwardsLineItems" xlink:label="loc_us-gaapOperatingLossCarryforwardsLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwardsTable" xlink:label="loc_us-gaapOperatingLossCarryforwardsTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapOperatingLossCarryforwardsLineItems" xlink:to="loc_us-gaapOperatingLossCarryforwardsTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxAuthorityAxis" xlink:label="loc_us-gaapIncomeTaxAuthorityAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapOperatingLossCarryforwardsTable" xlink:to="loc_us-gaapIncomeTaxAuthorityAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain" xlink:label="loc_us-gaapIncomeTaxAuthorityDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapIncomeTaxAuthorityAxis" xlink:to="loc_us-gaapIncomeTaxAuthorityDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain" xlink:label="loc_us-gaapIncomeTaxAuthorityDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapIncomeTaxAuthorityAxis" xlink:to="loc_us-gaapIncomeTaxAuthorityDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StateAndLocalJurisdictionMember" xlink:label="loc_us-gaapStateAndLocalJurisdictionMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIncomeTaxAuthorityDomain" xlink:to="loc_us-gaapStateAndLocalJurisdictionMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DomesticCountryMember" xlink:label="loc_us-gaapDomesticCountryMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIncomeTaxAuthorityDomain" xlink:to="loc_us-gaapDomesticCountryMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IncomeTaxesTextualAbstract" xlink:label="loc_fpayIncomeTaxesTextualAbstract_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapOperatingLossCarryforwardsLineItems" xlink:to="loc_fpayIncomeTaxesTextualAbstract_40" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwards" xlink:label="loc_us-gaapOperatingLossCarryforwards_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayIncomeTaxesTextualAbstract_40" xlink:to="loc_us-gaapOperatingLossCarryforwards_40" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLossCarryForwardsExpirationPeriod" xlink:label="loc_fpayOperatingLossCarryForwardsExpirationPeriod_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_fpayIncomeTaxesTextualAbstract_40" xlink:to="loc_fpayOperatingLossCarryForwardsExpirationPeriod_40" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ExchangeOfferOfWarrantsDetails" xlink:title="00000055 - Disclosure - Exchange Offer of Warrants (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PaycheckProtectionProgramDetails" xlink:title="00000056 - Disclosure - Promissory Note Paycheck Protection Program (Details)" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>10
<FILENAME>fpay-20200630_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoXBRL; Version: 5.4a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: fpay%2D20200630.xfr; Date: 2020%2D08%2D10T15:26:20Z -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x80030002 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xml:lang="en-US">Property, Plant and Equipment, Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WebsiteAndInternalUseSoftwareMember" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WebsiteAndInternalUseSoftwareMember" xlink:to="fpay_WebsiteAndInternalUseSoftwareMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember_lbl" xml:lang="en-US">Website And Internal Use Software [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FurnitureAndFixturesMember" xlink:label="us-gaap_FurnitureAndFixturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FurnitureAndFixturesMember" xlink:to="us-gaap_FurnitureAndFixturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FurnitureAndFixturesMember_lbl" xml:lang="en-US">Furniture and Fixtures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ComputersAndSoftwareMember" xlink:label="fpay_ComputersAndSoftwareMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ComputersAndSoftwareMember" xlink:to="fpay_ComputersAndSoftwareMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ComputersAndSoftwareMember_lbl" xml:lang="en-US">Computers and Software [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="us-gaap_StatementEquityComponentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockMember" xlink:label="us-gaap_CommonStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="us-gaap_AdditionalPaidInCapitalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="us-gaap_RetainedEarningsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Retained Earnings [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="us-gaap_AwardTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_AwardTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardTypeAxis_lbl" xml:lang="en-US">Award Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeStockOptionMember" xlink:label="us-gaap_EmployeeStockOptionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOptionMember" xlink:to="us-gaap_EmployeeStockOptionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeStockOptionMember_lbl" xml:lang="en-US">Employee Stock Option [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="us-gaap_PlanNameAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PlanNameAxis_lbl" xml:lang="en-US">Plan Name [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OmnibusEquityCompensationPlanMember" xlink:label="fpay_OmnibusEquityCompensationPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OmnibusEquityCompensationPlanMember" xlink:to="fpay_OmnibusEquityCompensationPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OmnibusEquityCompensationPlanMember_lbl" xml:lang="en-US">Omnibus Equity Compensation Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OmnibusEquityCompensationPlanOneMember" xlink:label="fpay_OmnibusEquityCompensationPlanOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OmnibusEquityCompensationPlanOneMember" xlink:to="fpay_OmnibusEquityCompensationPlanOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OmnibusEquityCompensationPlanOneMember_lbl" xml:lang="en-US">Omnibus Equity Compensation Plan One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightAxis_lbl" xml:lang="en-US">Class Of Warrant Or Right [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantMember" xlink:label="us-gaap_WarrantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantMember_lbl" xml:lang="en-US">Warrant [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_TitleOfIndividualAxis" xlink:label="srt_TitleOfIndividualAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualAxis_lbl" xml:lang="en-US">Title of Individual [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ChiefFinancialOfficerMember" xlink:label="srt_ChiefFinancialOfficerMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ChiefFinancialOfficerMember" xlink:to="srt_ChiefFinancialOfficerMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ChiefFinancialOfficerMember_lbl" xml:lang="en-US">Chief Financial Officer [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="us-gaap_RelatedPartyTransactionAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionAxis_lbl" xml:lang="en-US">Related Party Transaction [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NrnsMember" xlink:label="fpay_NrnsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NrnsMember" xlink:to="fpay_NrnsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NrnsMember_lbl" xml:lang="en-US">Nrns [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_HeiserMember" xlink:label="fpay_HeiserMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_HeiserMember" xlink:to="fpay_HeiserMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_HeiserMember_lbl" xml:lang="en-US">Heiser [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AgreementAxis" xlink:label="fpay_AgreementAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AgreementAxis_lbl" xml:lang="en-US">Agreement [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CreditAgreementMember" xlink:label="fpay_CreditAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CreditAgreementMember" xlink:to="fpay_CreditAgreementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CreditAgreementMember_lbl" xml:lang="en-US">Credit Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DerivativeInstrumentRiskAxis" xlink:label="us-gaap_DerivativeInstrumentRiskAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeInstrumentRiskAxis" xlink:to="us-gaap_DerivativeInstrumentRiskAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeInstrumentRiskAxis_lbl" xml:lang="en-US">Derivative Instrument [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockOptionMember" xlink:label="us-gaap_StockOptionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionMember" xlink:to="us-gaap_StockOptionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockOptionMember_lbl" xml:lang="en-US">Equity Option [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="us-gaap_StatementClassOfStockAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US">Class of Stock [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConvertiblePreferredStockMember" xlink:label="us-gaap_ConvertiblePreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockMember" xlink:to="us-gaap_ConvertiblePreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertiblePreferredStockMember_lbl" xml:lang="en-US">Convertible Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesConvertiblePreferredStockMember" xlink:label="fpay_SeriesConvertiblePreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesConvertiblePreferredStockMember" xlink:to="fpay_SeriesConvertiblePreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SeriesConvertiblePreferredStockMember_lbl" xml:lang="en-US">Series 1 Convertible Preferred Stock</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesConvertiblePreferredStockOneMember" xlink:label="fpay_SeriesConvertiblePreferredStockOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesConvertiblePreferredStockOneMember" xlink:to="fpay_SeriesConvertiblePreferredStockOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SeriesConvertiblePreferredStockOneMember_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember_lbl" xml:lang="en-US">Convertible Series Two Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_lbl" xml:lang="en-US">Convertible Series Two Preferred Stock Upon Exercise Of Warrants [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl" xml:lang="en-US">Antidilutive Securities [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="us-gaap_IncomeStatementLocationAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementLocationAxis_lbl" xml:lang="en-US">Income Statement Location [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_FinanceLeasesMember" xlink:label="fpay_FinanceLeasesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeasesMember" xlink:to="fpay_FinanceLeasesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FinanceLeasesMember_lbl" xml:lang="en-US">Finance Leases [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeasesMember" xlink:label="fpay_OperatingLeasesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesMember" xlink:to="fpay_OperatingLeasesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeasesMember_lbl" xml:lang="en-US">Operating Leases [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeAxis" xlink:to="srt_RangeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeAxis_lbl" xml:lang="en-US">Range [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LegalEntityAxis" xlink:to="dei_LegalEntityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LegalEntityAxis_lbl" xml:lang="en-US">Legal Entity [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_RequiredCovenantMember" xlink:label="fpay_RequiredCovenantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RequiredCovenantMember" xlink:to="fpay_RequiredCovenantMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_RequiredCovenantMember_lbl" xml:lang="en-US">Required Covenant [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ActualPositionMember" xlink:label="fpay_ActualPositionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ActualPositionMember" xlink:to="fpay_ActualPositionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ActualPositionMember_lbl" xml:lang="en-US">Actual Position [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxAuthorityAxis" xlink:label="us-gaap_IncomeTaxAuthorityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxAuthorityAxis" xlink:to="us-gaap_IncomeTaxAuthorityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxAuthorityAxis_lbl" xml:lang="en-US">Income Tax Authority [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StateAndLocalJurisdictionMember" xlink:label="us-gaap_StateAndLocalJurisdictionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StateAndLocalJurisdictionMember" xlink:to="us-gaap_StateAndLocalJurisdictionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StateAndLocalJurisdictionMember_lbl" xml:lang="en-US">State and Local Jurisdiction [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DomesticCountryMember" xlink:label="us-gaap_DomesticCountryMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DomesticCountryMember" xlink:to="us-gaap_DomesticCountryMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DomesticCountryMember_lbl" xml:lang="en-US">Domestic Tax Authority [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardDateAxis" xlink:label="us-gaap_AwardDateAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardDateAxis" xlink:to="us-gaap_AwardDateAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardDateAxis_lbl" xml:lang="en-US">Award Date [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantTwoMember" xlink:label="fpay_WarrantTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantTwoMember" xlink:to="fpay_WarrantTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantTwoMember_lbl" xml:lang="en-US">January 31, 2020 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantThreeMember" xlink:label="fpay_WarrantThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantThreeMember" xlink:to="fpay_WarrantThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantThreeMember_lbl" xml:lang="en-US">February 29, 2020 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantFourMember" xlink:label="fpay_WarrantFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantFourMember" xlink:to="fpay_WarrantFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantFourMember_lbl" xml:lang="en-US">March 31, 2020 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExercisePriceAxis" xlink:label="fpay_ExercisePriceAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExercisePriceAxis" xlink:to="fpay_ExercisePriceAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ExercisePriceAxis_lbl" xml:lang="en-US">Exercise Price [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerFivePointFiveZeroMember" xlink:label="fpay_DollerFivePointFiveZeroMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerFivePointFiveZeroMember" xlink:to="fpay_DollerFivePointFiveZeroMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerFivePointFiveZeroMember_lbl" xml:lang="en-US">Exercise Price 5.50 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointTwoFiveMember" xlink:label="fpay_DollerOnePointTwoFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerOnePointTwoFiveMember" xlink:to="fpay_DollerOnePointTwoFiveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerOnePointTwoFiveMember_lbl" xml:lang="en-US">Exercise Price 1.25 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointSevenSixMember" xlink:label="fpay_DollerOnePointSevenSixMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerOnePointSevenSixMember" xlink:to="fpay_DollerOnePointSevenSixMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerOnePointSevenSixMember_lbl" xml:lang="en-US">Exercise Price 1.76 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointZeroZeroMember" xlink:label="fpay_DollerTwoPointZeroZeroMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerTwoPointZeroZeroMember" xlink:to="fpay_DollerTwoPointZeroZeroMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerTwoPointZeroZeroMember_lbl" xml:lang="en-US">Exercise Price 2.00 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointSixNineMember" xlink:label="fpay_DollerOnePointSixNineMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerOnePointSixNineMember" xlink:to="fpay_DollerOnePointSixNineMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerOnePointSixNineMember_lbl" xml:lang="en-US">Exercise Price 1.69 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointFiveFourMember" xlink:label="fpay_DollerOnePointFiveFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerOnePointFiveFourMember" xlink:to="fpay_DollerOnePointFiveFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerOnePointFiveFourMember_lbl" xml:lang="en-US">Exercise Price 1.54 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointZeroOneMember" xlink:label="fpay_DollerTwoPointZeroOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerTwoPointZeroOneMember" xlink:to="fpay_DollerTwoPointZeroOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerTwoPointZeroOneMember_lbl" xml:lang="en-US">Exercise Price 2.01 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointSevenEightMember" xlink:label="fpay_DollerTwoPointSevenEightMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerTwoPointSevenEightMember" xlink:to="fpay_DollerTwoPointSevenEightMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerTwoPointSevenEightMember_lbl" xml:lang="en-US">Exercise Price 2.78 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointFiveThreeMember" xlink:label="fpay_DollerTwoPointFiveThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerTwoPointFiveThreeMember" xlink:to="fpay_DollerTwoPointFiveThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerTwoPointFiveThreeMember_lbl" xml:lang="en-US">Exercise Price 2.53 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointNineThreeMember" xlink:label="fpay_DollerTwoPointNineThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerTwoPointNineThreeMember" xlink:to="fpay_DollerTwoPointNineThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerTwoPointNineThreeMember_lbl" xml:lang="en-US">Exercise Price 2.93 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointFourZeroMember" xlink:label="fpay_DollerOnePointFourZeroMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerOnePointFourZeroMember" xlink:to="fpay_DollerOnePointFourZeroMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerOnePointFourZeroMember_lbl" xml:lang="en-US">Exercise Price 1.40 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOneTwoFiveZeroMember" xlink:label="fpay_DollerOneTwoFiveZeroMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerOneTwoFiveZeroMember" xlink:to="fpay_DollerOneTwoFiveZeroMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerOneTwoFiveZeroMember_lbl" xml:lang="en-US">Exercise Price 1,250 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesTwoConvertiblePreferredStockMember" xlink:label="fpay_SeriesTwoConvertiblePreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesTwoConvertiblePreferredStockMember" xlink:to="fpay_SeriesTwoConvertiblePreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SeriesTwoConvertiblePreferredStockMember_lbl" xml:lang="en-US">Series Two Convertible Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConsultantMember" xlink:label="fpay_ConsultantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConsultantMember" xlink:to="fpay_ConsultantMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConsultantMember_lbl" xml:lang="en-US">Consultant [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockMember" xlink:label="us-gaap_PreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockMember" xlink:to="us-gaap_PreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockMember_lbl" xml:lang="en-US">Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesOneConvertiblePreferredStockMember" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesOneConvertiblePreferredStockMember" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember_lbl" xml:lang="en-US">Series One Convertible Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertiblePreferredStockSeriesTwoMember" xlink:label="fpay_ConvertiblePreferredStockSeriesTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeriesTwoMember" xlink:to="fpay_ConvertiblePreferredStockSeriesTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertiblePreferredStockSeriesTwoMember_lbl" xml:lang="en-US">Convertible Preferred Stock Series Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodAxis" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodAxis" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodAxis_lbl" xml:lang="en-US">Debt Instrument, Redemption, Period [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodOneMember" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodOneMember" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodOneMember_lbl" xml:lang="en-US">Debt Instrument, Redemption, Period One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodTwoMember" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodTwoMember" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodTwoMember_lbl" xml:lang="en-US">Debt Instrument, Redemption, Period Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="us-gaap_LongtermDebtTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongtermDebtTypeAxis_lbl" xml:lang="en-US">Long-term Debt, Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNotesMember" xlink:label="fpay_PromissoryNotesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesMember" xlink:to="fpay_PromissoryNotesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesMember_lbl" xml:lang="en-US">Promissory Notes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantFiveMember" xlink:label="fpay_WarrantFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantFiveMember" xlink:to="fpay_WarrantFiveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantFiveMember_lbl" xml:lang="en-US">July 31, 2019 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantSixMember" xlink:label="fpay_WarrantSixMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantSixMember" xlink:to="fpay_WarrantSixMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantSixMember_lbl" xml:lang="en-US">August 31, 2019 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantSevenMember" xlink:label="fpay_WarrantSevenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantSevenMember" xlink:to="fpay_WarrantSevenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantSevenMember_lbl" xml:lang="en-US">September 30, 2019 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeAxis" xlink:to="srt_RangeAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="srt_RangeAxis_2_lbl" xml:lang="en-US">Statistical Measurement [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_OwnershipAxis" xlink:label="srt_OwnershipAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_OwnershipAxis" xlink:to="srt_OwnershipAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_OwnershipAxis_lbl" xml:lang="en-US">Ownership [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_FlexShoppersLLCMember" xlink:label="fpay_FlexShoppersLLCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FlexShoppersLLCMember" xlink:to="fpay_FlexShoppersLLCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FlexShoppersLLCMember_lbl" xml:lang="en-US">FlexShopper, LLC [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointThreeFourMember" xlink:label="fpay_DollerOnePointThreeFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerOnePointThreeFourMember" xlink:to="fpay_DollerOnePointThreeFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerOnePointThreeFourMember_lbl" xml:lang="en-US">Exercise Price 1.34 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointSevenFourMember" xlink:label="fpay_DollerOnePointSevenFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerOnePointSevenFourMember" xlink:to="fpay_DollerOnePointSevenFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerOnePointSevenFourMember_lbl" xml:lang="en-US">Exercise Price 1.74 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointNintyOneMember" xlink:label="fpay_DollerOnePointNintyOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerOnePointNintyOneMember" xlink:to="fpay_DollerOnePointNintyOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DollerOnePointNintyOneMember_lbl" xml:lang="en-US">Exercise Price 1.91 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DocumentAndEntityInformationAbstract" xlink:label="fpay_DocumentAndEntityInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DocumentAndEntityInformationAbstract" xlink:to="fpay_DocumentAndEntityInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US">Document and Entity Information [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">CURRENT ASSETS:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="us-gaap_PrepaidExpenseCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseCurrent_lbl" xml:lang="en-US">Prepaid expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeaseMerchandise" xlink:label="fpay_LeaseMerchandise" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandise" xlink:to="fpay_LeaseMerchandise_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseMerchandise_lbl" xml:lang="en-US">Lease merchandise, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">PROPERTY AND EQUIPMENT, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherAssets" xlink:label="us-gaap_OtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_OtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssets_lbl" xml:lang="en-US">OTHER ASSETS, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS' EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">CURRENT LIABILITIES:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued payroll and related taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="us-gaap_LoansPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableCurrent" xlink:to="us-gaap_LoansPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayableCurrent_lbl" xml:lang="en-US">Loan payable under credit agreement to beneficial shareholder, net of $36,838 at 2020 of unamortized issuance costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NotesPayableCurrent" xlink:label="us-gaap_NotesPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableCurrent" xlink:to="us-gaap_NotesPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayableCurrent_lbl" xml:lang="en-US">Promissory notes to related parties, net of $16,552 at 2020 and $5,333 at 2019 of unamortized issuance costs, including accrued interest</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNoteCurrent" xlink:label="fpay_PromissoryNoteCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteCurrent" xlink:to="fpay_PromissoryNoteCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNoteCurrent_lbl" xml:lang="en-US">Promissory note</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherShortTermBorrowings" xlink:label="us-gaap_OtherShortTermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherShortTermBorrowings" xlink:to="us-gaap_OtherShortTermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherShortTermBorrowings_lbl" xml:lang="en-US">Lease liability - current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="us-gaap_LongTermLoansPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLoansPayable" xlink:to="us-gaap_LongTermLoansPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermLoansPayable_lbl" xml:lang="en-US">Loan payable under credit agreement to beneficial shareholder, net of $73,676 at 2020 and $281,138 at 2019 of unamortized issuance costs and current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongTermNotesPayable" xlink:label="us-gaap_LongTermNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermNotesPayable" xlink:to="us-gaap_LongTermNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermNotesPayable_lbl" xml:lang="en-US">Promissory notes to related parties, net of $24,828 at 2019 of unamortized issuance costs and current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNoteNoncurrent" xlink:label="fpay_PromissoryNoteNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteNoncurrent" xlink:to="fpay_PromissoryNoteNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_PromissoryNoteNoncurrent_lbl" xml:lang="en-US">Promissory note</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccruedIncomeTaxesNoncurrent" xlink:label="us-gaap_AccruedIncomeTaxesNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedIncomeTaxesNoncurrent" xlink:to="us-gaap_AccruedIncomeTaxesNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedIncomeTaxesNoncurrent_lbl" xml:lang="en-US">Accrued payroll and related taxes less current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Lease liabilities less current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">STOCKHOLDERS' EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertiblePreferredStockSeriesOne" xlink:label="fpay_ConvertiblePreferredStockSeriesOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeriesOne" xlink:to="fpay_ConvertiblePreferredStockSeriesOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_ConvertiblePreferredStockSeriesOne_lbl" xml:lang="en-US">Series 1 Convertible Preferred Stock, $0.001 par value - authorized 250,000 shares, issued and outstanding 170,332 shares at 2020 and 171,191 shares at 2019 at $5.00 stated value</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertiblePreferredStockSeriesTwo" xlink:label="fpay_ConvertiblePreferredStockSeriesTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeriesTwo" xlink:to="fpay_ConvertiblePreferredStockSeriesTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_ConvertiblePreferredStockSeriesTwo_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock, $0.001 par value - authorized 25,000 shares, issued and outstanding 21,952 shares at $1,000 stated value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockValueOutstanding" xlink:label="us-gaap_CommonStockValueOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValueOutstanding" xlink:to="us-gaap_CommonStockValueOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValueOutstanding_lbl" xml:lang="en-US">Common stock, $0.0001 par value- authorized 40,000,000 shares, issued and outstanding 21,356,112 shares at 2020 and 17,783,960 shares at 2019</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid in capital</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total stockholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total liabilities and stockholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_lbl" xml:lang="en-US">Loan payable unamortized issuance costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentUnamortizedPremiumCurrent" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedPremiumCurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedPremiumCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumCurrent_lbl" xml:lang="en-US">Promissory notes to related parties net of unamortized issuance costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UnamortizedDebtIssuanceExpense" xlink:label="us-gaap_UnamortizedDebtIssuanceExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnamortizedDebtIssuanceExpense" xlink:to="us-gaap_UnamortizedDebtIssuanceExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnamortizedDebtIssuanceExpense_lbl" xml:lang="en-US">Loan payable unamortized issuance costs and current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:to="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent_lbl" xml:lang="en-US">Promissory notes to related parties net unamortized issuance costs and current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PreferredStockStatedValue" xlink:label="fpay_PreferredStockStatedValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockStatedValue" xlink:to="fpay_PreferredStockStatedValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PreferredStockStatedValue_lbl" xml:lang="en-US">Convertible preferred stock, stated value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Convertible preferred stock, par value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="us-gaap_PreferredStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">Convertible preferred stock, shares authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="us-gaap_PreferredStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US">Convertible preferred stock, shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="us-gaap_PreferredStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US">Convertible preferred stock, shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="us-gaap_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenuesAbstract" xlink:label="us-gaap_RevenuesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenuesAbstract_lbl" xml:lang="en-US">Revenues:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesIncomeStatementLeaseRevenue" xlink:label="us-gaap_OperatingLeasesIncomeStatementLeaseRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesIncomeStatementLeaseRevenue" xlink:to="us-gaap_OperatingLeasesIncomeStatementLeaseRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesIncomeStatementLeaseRevenue_lbl" xml:lang="en-US">Lease revenues and fees, net</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeaseMerchandiseSold" xlink:label="fpay_LeaseMerchandiseSold" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseSold" xlink:to="fpay_LeaseMerchandiseSold_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseMerchandiseSold_lbl" xml:lang="en-US">Lease merchandise sold</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Total revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CostsAndExpensesAbstract" xlink:label="us-gaap_CostsAndExpensesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpensesAbstract" xlink:to="us-gaap_CostsAndExpensesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostsAndExpensesAbstract_lbl" xml:lang="en-US">Costs and expenses:</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CostOfLeaseRevenuesFees" xlink:label="fpay_CostOfLeaseRevenuesFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CostOfLeaseRevenuesFees" xlink:to="fpay_CostOfLeaseRevenuesFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CostOfLeaseRevenuesFees_lbl" xml:lang="en-US">Cost of lease revenues, consisting of depreciation and impairment of lease merchandise</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CostOfMerchandiseSold" xlink:label="fpay_CostOfMerchandiseSold" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CostOfMerchandiseSold" xlink:to="fpay_CostOfMerchandiseSold_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CostOfMerchandiseSold_lbl" xml:lang="en-US">Cost of lease merchandise sold</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_MarketingExpense" xlink:label="us-gaap_MarketingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketingExpense" xlink:to="us-gaap_MarketingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MarketingExpense_lbl" xml:lang="en-US">Marketing</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LaborAndRelatedExpense" xlink:label="us-gaap_LaborAndRelatedExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LaborAndRelatedExpense" xlink:to="us-gaap_LaborAndRelatedExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LaborAndRelatedExpense_lbl" xml:lang="en-US">Salaries and benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherOperatingIncomeExpenseNet" xlink:label="us-gaap_OtherOperatingIncomeExpenseNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherOperatingIncomeExpenseNet" xlink:to="us-gaap_OtherOperatingIncomeExpenseNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherOperatingIncomeExpenseNet_lbl" xml:lang="en-US">Operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CostsAndExpenses" xlink:label="us-gaap_CostsAndExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_CostsAndExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CostsAndExpenses_lbl" xml:lang="en-US">Total costs and expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Operating income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense including amortization of debt issuance costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">Net (loss)/ income</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DeemedDividendFromExchangeOfferOfWarrant" xlink:label="fpay_DeemedDividendFromExchangeOfferOfWarrant" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividendFromExchangeOfferOfWarrant" xlink:to="fpay_DeemedDividendFromExchangeOfferOfWarrant_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DeemedDividendFromExchangeOfferOfWarrant_lbl" xml:lang="en-US">Deemed dividend from exchange offer of warrants</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:to="us-gaap_PreferredStockDividendsAndOtherAdjustments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockDividendsAndOtherAdjustments_lbl" xml:lang="en-US">Dividends on Series 2 Convertible Preferred Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xml:lang="en-US">Net loss attributable to common shareholders</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:label="us-gaap_EarningsPerShareBasicAndDilutedAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:to="us-gaap_EarningsPerShareBasicAndDilutedAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasicAndDilutedAbstract_lbl" xml:lang="en-US">Basic and diluted loss per common share:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareBasicAndDiluted" xlink:label="us-gaap_EarningsPerShareBasicAndDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasicAndDiluted" xlink:to="us-gaap_EarningsPerShareBasicAndDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasicAndDiluted_lbl" xml:lang="en-US">Basic and diluted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract_lbl" xml:lang="en-US">WEIGHTED AVERAGE COMMON SHARES:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:to="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_lbl" xml:lang="en-US">Basic and diluted</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockMember_2_lbl" xml:lang="en-US">Common Stock</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalMember_2_lbl" xml:lang="en-US">Additional Paid in Capital</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RetainedEarningsMember_2_lbl" xml:lang="en-US">Accumulated Deficit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquity_2_lbl" xml:lang="en-US">Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="us-gaap_SharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesOutstanding_lbl" xml:lang="en-US">Balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition" xlink:label="fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition" xlink:to="fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition_lbl" xml:lang="en-US">Provision for compensation expense related to stock options</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConversionOfStockOptionsIntoCommonStock" xlink:label="fpay_ConversionOfStockOptionsIntoCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfStockOptionsIntoCommonStock" xlink:to="fpay_ConversionOfStockOptionsIntoCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConversionOfStockOptionsIntoCommonStock_lbl" xml:lang="en-US">Exercise of stock options into common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConversionOfStockOptionsIntoCommonStockShare" xlink:label="fpay_ConversionOfStockOptionsIntoCommonStockShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfStockOptionsIntoCommonStockShare" xlink:to="fpay_ConversionOfStockOptionsIntoCommonStockShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConversionOfStockOptionsIntoCommonStockShare_lbl" xml:lang="en-US">Exercise of stock options into common stock, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl" xml:lang="en-US">Conversion of preferred stock to common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_lbl" xml:lang="en-US">Conversion of preferred stock to common stock, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement" xlink:label="fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement" xlink:to="fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement_lbl" xml:lang="en-US">Issuance of warrants in connection with consulting agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalOther" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalOther" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalOther_lbl" xml:lang="en-US">Refund of costs related to equity raise</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IssuanceOfSharesAndWarrantsInConnectionWithEquityRaise" xlink:label="fpay_IssuanceOfSharesAndWarrantsInConnectionWithEquityRaise" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IssuanceOfSharesAndWarrantsInConnectionWithEquityRaise" xlink:to="fpay_IssuanceOfSharesAndWarrantsInConnectionWithEquityRaise_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IssuanceOfSharesAndWarrantsInConnectionWithEquityRaise_lbl" xml:lang="en-US">Issuance of shares and warrants in connection with equity raise</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IssuanceOfSharesAndWarrantsInEauityRaise" xlink:label="fpay_IssuanceOfSharesAndWarrantsInEauityRaise" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IssuanceOfSharesAndWarrantsInEauityRaise" xlink:to="fpay_IssuanceOfSharesAndWarrantsInEauityRaise_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IssuanceOfSharesAndWarrantsInEauityRaise_lbl" xml:lang="en-US">Issuance of shares and warrants in connection with equity raise, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdjustmentToAdditionalPaidInCapitalOther" xlink:label="fpay_AdjustmentToAdditionalPaidInCapitalOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdjustmentToAdditionalPaidInCapitalOther" xlink:to="fpay_AdjustmentToAdditionalPaidInCapitalOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AdjustmentToAdditionalPaidInCapitalOther_lbl" xml:lang="en-US">Offering costs related to equity raise</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConversionOfWarrantsIntoCommonStock" xlink:label="fpay_ConversionOfWarrantsIntoCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfWarrantsIntoCommonStock" xlink:to="fpay_ConversionOfWarrantsIntoCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConversionOfWarrantsIntoCommonStock_lbl" xml:lang="en-US">Exercise of warrants into common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConversionOfWarrantsIntoCommonStockShares" xlink:label="fpay_ConversionOfWarrantsIntoCommonStockShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfWarrantsIntoCommonStockShares" xlink:to="fpay_ConversionOfWarrantsIntoCommonStockShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConversionOfWarrantsIntoCommonStockShares_lbl" xml:lang="en-US">Exercise of warrants into common stock, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExchangeOfferOfWarrants" xlink:label="fpay_ExchangeOfferOfWarrants" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExchangeOfferOfWarrants" xlink:to="fpay_ExchangeOfferOfWarrants_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ExchangeOfferOfWarrants_lbl" xml:lang="en-US">Exchange offer of warrants</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExchangeOfferOfWarrantsShares" xlink:label="fpay_ExchangeOfferOfWarrantsShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExchangeOfferOfWarrantsShares" xlink:to="fpay_ExchangeOfferOfWarrantsShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ExchangeOfferOfWarrantsShares_lbl" xml:lang="en-US">Exchange offer of warrants, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net (loss) income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquity_3_lbl" xml:lang="en-US">Balance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesOutstanding_2_lbl" xml:lang="en-US">Balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM OPERATING ACTIVITIES:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net (loss)/ income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net income/(loss) to net cash provided by operating &#160;activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationAmortizationAndAccretionNet" xlink:label="us-gaap_DepreciationAmortizationAndAccretionNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAmortizationAndAccretionNet" xlink:to="us-gaap_DepreciationAmortizationAndAccretionNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAmortizationAndAccretionNet_lbl" xml:lang="en-US">Depreciation and impairment of lease merchandise</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherDepreciationAndAmortization" xlink:label="us-gaap_OtherDepreciationAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherDepreciationAndAmortization" xlink:to="us-gaap_OtherDepreciationAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherDepreciationAndAmortization_lbl" xml:lang="en-US">Other depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Compensation expense related to issuance of stock options and warrants</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl" xml:lang="en-US">Provision for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_InterestInKindAddedToPromissoryNotesBalance" xlink:label="fpay_InterestInKindAddedToPromissoryNotesBalance" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestInKindAddedToPromissoryNotesBalance" xlink:to="fpay_InterestInKindAddedToPromissoryNotesBalance_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_InterestInKindAddedToPromissoryNotesBalance_lbl" xml:lang="en-US">Interest in kind added to promissory notes balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US">Changes&#160;in operating assets and liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Prepaid expenses and other</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IncreaseDecreaseInLeaseMerchandise" xlink:label="fpay_IncreaseDecreaseInLeaseMerchandise" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLeaseMerchandise" xlink:to="fpay_IncreaseDecreaseInLeaseMerchandise_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IncreaseDecreaseInLeaseMerchandise_lbl" xml:lang="en-US">Lease merchandise</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl" xml:lang="en-US">Security deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl" xml:lang="en-US">Accrued payroll and related taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl" xml:lang="en-US">Accrued expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash provided by operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM INVESTING ACTIVITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchases of property and equipment, including capitalized software costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM FINANCING ACTIVITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeasePrincipalPayments" xlink:label="us-gaap_FinanceLeasePrincipalPayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeasePrincipalPayments" xlink:to="us-gaap_FinanceLeasePrincipalPayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_FinanceLeasePrincipalPayments_lbl" xml:lang="en-US">Principal payment under finance lease obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromOtherEquity" xlink:label="us-gaap_ProceedsFromOtherEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromOtherEquity" xlink:to="us-gaap_ProceedsFromOtherEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromOtherEquity_lbl" xml:lang="en-US">Refund of equity issuance related costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOfWarrants" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants_lbl" xml:lang="en-US">Proceeds from exercise of warrants</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US">Proceeds from exercise of stock options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="us-gaap_ProceedsFromNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromNotesPayable" xlink:to="us-gaap_ProceedsFromNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromNotesPayable_lbl" xml:lang="en-US">Proceeds from promissory notes, net of fees</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOfDebt" xlink:label="us-gaap_ProceedsFromIssuanceOfDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfDebt" xlink:to="us-gaap_ProceedsFromIssuanceOfDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfDebt_lbl" xml:lang="en-US">Proceeds from loan payable under credit agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_RepaymentOfLoanPayableUnderCreditAgreement" xlink:label="fpay_RepaymentOfLoanPayableUnderCreditAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RepaymentOfLoanPayableUnderCreditAgreement" xlink:to="fpay_RepaymentOfLoanPayableUnderCreditAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_RepaymentOfLoanPayableUnderCreditAgreement_lbl" xml:lang="en-US">Repayment of loan payable under credit agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="us-gaap_RepaymentsOfNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfNotesPayable" xlink:to="us-gaap_RepaymentsOfNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfNotesPayable_lbl" xml:lang="en-US">Repayment of promissory note</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RepaymentsOfLongtermLoansFromVendors" xlink:label="us-gaap_RepaymentsOfLongtermLoansFromVendors" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLongtermLoansFromVendors" xlink:to="us-gaap_RepaymentsOfLongtermLoansFromVendors_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfLongtermLoansFromVendors_lbl" xml:lang="en-US">Repayment of instalment loan</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash used in financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_lbl" xml:lang="en-US">INCREASE/ (DECREASE) IN CASH</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_2_lbl" xml:lang="en-US">CASH, beginning of period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_3_lbl" xml:lang="en-US">CASH, end of period</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental cash flow information:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestPaidNet" xlink:label="us-gaap_InterestPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaidNet_lbl" xml:lang="en-US">Interest paid</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_Conversionofpreferredstocktocommonstock" xlink:label="fpay_Conversionofpreferredstocktocommonstock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Conversionofpreferredstocktocommonstock" xlink:to="fpay_Conversionofpreferredstocktocommonstock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_Conversionofpreferredstocktocommonstock_lbl" xml:lang="en-US">Conversion of preferred stock to common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_BasisOfPresentationAbstract" xlink:label="fpay_BasisOfPresentationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BasisOfPresentationAbstract" xlink:to="fpay_BasisOfPresentationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BasisOfPresentationAbstract_lbl" xml:lang="en-US">Basis of Presentation [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_BasisOfAccounting" xlink:label="us-gaap_BasisOfAccounting" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccounting" xlink:to="us-gaap_BasisOfAccounting_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfAccounting_lbl" xml:lang="en-US">BASIS OF PRESENTATION</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_BusinessAbstract" xlink:label="fpay_BusinessAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BusinessAbstract" xlink:to="fpay_BusinessAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BusinessAbstract_lbl" xml:lang="en-US">Business [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_BusinessCombinationDisclosureTextBlock" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationDisclosureTextBlock" xlink:to="us-gaap_BusinessCombinationDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationDisclosureTextBlock_lbl" xml:lang="en-US">BUSINESS AND LIQUIDITY</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="us-gaap_AccountingPoliciesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Accounting Policies [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NotesToFinancialStatementsAbstract" xlink:label="fpay_NotesToFinancialStatementsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NotesToFinancialStatementsAbstract" xlink:to="fpay_NotesToFinancialStatementsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NotesToFinancialStatementsAbstract_lbl" xml:lang="en-US">Leases [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeasesDisclosureTextBlock" xlink:label="fpay_LeasesDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeasesDisclosureTextBlock" xlink:to="fpay_LeasesDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeasesDisclosureTextBlock_lbl" xml:lang="en-US">LEASES</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Plant and Equipment [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">PROPERTY AND EQUIPMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="us-gaap_DebtDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US">Debt Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNotesTextBlock" xlink:label="fpay_PromissoryNotesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesTextBlock" xlink:to="fpay_PromissoryNotesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesTextBlock_lbl" xml:lang="en-US">PROMISSORY NOTES RELATED PARTIES</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LoanPayableDisclosureTextBlock" xlink:label="fpay_LoanPayableDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableDisclosureTextBlock" xlink:to="fpay_LoanPayableDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableDisclosureTextBlock_lbl" xml:lang="en-US">LOAN PAYABLE UNDER CREDIT AGREEMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract" xlink:label="us-gaap_StockholdersEquityNoteAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_StockholdersEquityNoteAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteAbstract_lbl" xml:lang="en-US">Stockholders' Equity Note [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">CAPITAL STRUCTURE</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_lbl" xml:lang="en-US">Share-based Payment Arrangement [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl" xml:lang="en-US">STOCK OPTIONS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US">Income Tax Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">INCOME TAXES</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsAbstract" xlink:label="fpay_WarrantsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsAbstract" xlink:to="fpay_WarrantsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantsAbstract_lbl" xml:lang="en-US">Warrants [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExchangeOfferOfWarrantsTextBlock" xlink:label="fpay_ExchangeOfferOfWarrantsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExchangeOfferOfWarrantsTextBlock" xlink:to="fpay_ExchangeOfferOfWarrantsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ExchangeOfferOfWarrantsTextBlock_lbl" xml:lang="en-US">EXCHANGE OFFER OF WARRANTS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LossContingencyDisclosures" xlink:label="us-gaap_LossContingencyDisclosures" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyDisclosures" xlink:to="us-gaap_LossContingencyDisclosures_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyDisclosures_lbl" xml:lang="en-US">CONTINGENCIES AND OTHER UNCERTAINTIES</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">COMMITMENTS</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PaycheckProtectionProgramAbstract" xlink:label="fpay_PaycheckProtectionProgramAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PaycheckProtectionProgramAbstract" xlink:to="fpay_PaycheckProtectionProgramAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PaycheckProtectionProgramAbstract_lbl" xml:lang="en-US">Paycheck Protection Program [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PaycheckProtectionProgramTextBlock" xlink:label="fpay_PaycheckProtectionProgramTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PaycheckProtectionProgramTextBlock" xlink:to="fpay_PaycheckProtectionProgramTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PaycheckProtectionProgramTextBlock_lbl" xml:lang="en-US">PROMISSORY NOTE PAYCHECK PROTECTION PROGRAM</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock" xlink:label="us-gaap_ConsolidationPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl" xml:lang="en-US">Principles of Consolidation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UseOfEstimates" xlink:label="us-gaap_UseOfEstimates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl" xml:lang="en-US">Estimates</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xml:lang="en-US">Revenue Recognition</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:label="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:to="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_lbl" xml:lang="en-US">Accounts Receivable and Allowance for Doubtful Accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LessorLeasesPolicyTextBlock" xlink:label="us-gaap_LessorLeasesPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorLeasesPolicyTextBlock" xlink:to="us-gaap_LessorLeasesPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LessorLeasesPolicyTextBlock_lbl" xml:lang="en-US">Lease Merchandise</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtPolicyTextBlock" xlink:label="us-gaap_DebtPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtPolicyTextBlock" xlink:to="us-gaap_DebtPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtPolicyTextBlock_lbl" xml:lang="en-US">Deferred Debt Issuance Costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl" xml:lang="en-US">Intangible Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:label="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:to="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy_lbl" xml:lang="en-US">Software Costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock_lbl" xml:lang="en-US">Operating Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_MarketingCostsPolicyTextBlock" xlink:label="fpay_MarketingCostsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MarketingCostsPolicyTextBlock" xlink:to="fpay_MarketingCostsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_MarketingCostsPolicyTextBlock_lbl" xml:lang="en-US">Marketing Costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xml:lang="en-US">Per Share Data</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl" xml:lang="en-US">Stock-Based Compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl" xml:lang="en-US">Fair Value of Financial Instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl" xml:lang="en-US">Income Taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl" xml:lang="en-US">Schedule of accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:to="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_lbl" xml:lang="en-US">Schedule of allowance for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeaseMerchandiseTableTextBlock" xlink:label="fpay_LeaseMerchandiseTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseTableTextBlock" xlink:to="fpay_LeaseMerchandiseTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeaseMerchandiseTableTextBlock_lbl" xml:lang="en-US">Schedule of net leased merchandise</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_lbl" xml:lang="en-US">Schedule of anti-dilutive securities excluded from computation of earnings per share</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xml:lang="en-US">Schedule of basic and diluted earnings per share</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:to="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl" xml:lang="en-US">Schedule of lease revenues and fees</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:label="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:to="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_lbl" xml:lang="en-US">Schedule of future minimum annual lease payments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl" xml:lang="en-US">Schedule of balance sheet information related to leases</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:label="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:to="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_lbl" xml:lang="en-US">Schedule of weighted-average discount rate and weighted-average remaining lease term</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl" xml:lang="en-US">Schedule of supplemental cash flow information</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities" xlink:label="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities" xlink:to="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities_lbl" xml:lang="en-US">Schedule of undiscounted operating lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:to="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities_lbl" xml:lang="en-US">Schedule of undiscounted finance lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">Schedule of property and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:label="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:to="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_lbl" xml:lang="en-US">Schedule of amounts payable under the promissory notes</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:to="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_lbl" xml:lang="en-US">Schedule of covenant requirements, and FlexShopper's actual results</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" xlink:label="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" xlink:to="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock_lbl" xml:lang="en-US">Schedule of weighted average valuation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:to="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl" xml:lang="en-US">Schedule of outstanding stock warrants</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl" xml:lang="en-US">Schedule of information about stock options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock_lbl" xml:lang="en-US">Schedule of option input into a Black Scholes option pricing model</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_BusinessTextual" xlink:label="fpay_BusinessTextual" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BusinessTextual" xlink:to="fpay_BusinessTextual_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BusinessTextual_lbl" xml:lang="en-US">Business and Liquidity (Textual)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest" xlink:to="us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_lbl" xml:lang="en-US">Limited liability percentage of FlexShopper, LLC</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl" xml:lang="en-US">Ownership percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_FutureGrowthTerm" xlink:label="fpay_FutureGrowthTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FutureGrowthTerm" xlink:to="fpay_FutureGrowthTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FutureGrowthTerm_lbl" xml:lang="en-US">Future growth term</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CreditAgreementDescription" xlink:label="fpay_CreditAgreementDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CreditAgreementDescription" xlink:to="fpay_CreditAgreementDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CreditAgreementDescription_lbl" xml:lang="en-US">Credit Agreement, description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsReceivableGross" xlink:label="us-gaap_AccountsReceivableGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableGross" xlink:to="us-gaap_AccountsReceivableGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableGross_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AllowanceForDoubtfulAccountReceivable" xlink:label="fpay_AllowanceForDoubtfulAccountReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AllowanceForDoubtfulAccountReceivable" xlink:to="fpay_AllowanceForDoubtfulAccountReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AllowanceForDoubtfulAccountReceivable_lbl" xml:lang="en-US">Allowance for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsReceivableNet" xlink:label="us-gaap_AccountsReceivableNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNet" xlink:to="us-gaap_AccountsReceivableNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AccountsReceivableNet_lbl" xml:lang="en-US">Accounts receivable, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl" xml:lang="en-US">Beginning balance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_2_lbl" xml:lang="en-US">Provision</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs_lbl" xml:lang="en-US">Accounts written off</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_2_lbl" xml:lang="en-US">Ending balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CapitalLeasedAssetsGross" xlink:label="us-gaap_CapitalLeasedAssetsGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalLeasedAssetsGross" xlink:to="us-gaap_CapitalLeasedAssetsGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalLeasedAssetsGross_lbl" xml:lang="en-US">Lease merchandise at cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation" xlink:label="us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation" xlink:to="us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation_lbl" xml:lang="en-US">Accumulated depreciation</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ImpairmentReserve" xlink:label="fpay_ImpairmentReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ImpairmentReserve" xlink:to="fpay_ImpairmentReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ImpairmentReserve_lbl" xml:lang="en-US">Impairment reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet" xlink:label="us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet" xlink:to="us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet_lbl" xml:lang="en-US">Lease merchandise, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_lbl" xml:lang="en-US">Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_lbl" xml:lang="en-US">Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockMember" xlink:to="us-gaap_ConvertiblePreferredStockMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ConvertiblePreferredStockMember_2_lbl" xml:lang="en-US">Series 1 Convertible Preferred Stock [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember_2_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_2_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock issuable upon exercise of warrants [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionMember" xlink:to="us-gaap_StockOptionMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockOptionMember_2_lbl" xml:lang="en-US">Common Stock Options [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WarrantMember_2_lbl" xml:lang="en-US">Common Stock Warrants [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US">Antidilutive securities excluded from computation of earnings per share</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NumeratorDisclosureAbstract" xlink:label="fpay_NumeratorDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NumeratorDisclosureAbstract" xlink:to="fpay_NumeratorDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NumeratorDisclosureAbstract_lbl" xml:lang="en-US">Numerator</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLoss_2_lbl" xml:lang="en-US">Net (loss)/income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherPreferredStockDividendsAndAdjustments" xlink:label="us-gaap_OtherPreferredStockDividendsAndAdjustments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPreferredStockDividendsAndAdjustments" xlink:to="us-gaap_OtherPreferredStockDividendsAndAdjustments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherPreferredStockDividendsAndAdjustments_lbl" xml:lang="en-US">Convertible Series 2 Preferred Share dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DeemedDividendFromExchangeOffersOfWarrant" xlink:label="fpay_DeemedDividendFromExchangeOffersOfWarrant" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividendFromExchangeOffersOfWarrant" xlink:to="fpay_DeemedDividendFromExchangeOffersOfWarrant_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_DeemedDividendFromExchangeOffersOfWarrant_lbl" xml:lang="en-US">Deemed dividend from exchange offer of warrants</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_2_lbl" xml:lang="en-US">Numerator for basic and diluted EPS</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DenominatorDisclosureAbstract" xlink:label="fpay_DenominatorDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DenominatorDisclosureAbstract" xlink:to="fpay_DenominatorDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DenominatorDisclosureAbstract_lbl" xml:lang="en-US">Denominator</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:to="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_2_lbl" xml:lang="en-US">Denominator for basic and diluted EPS - weighted average shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="us-gaap_EarningsPerShareBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic EPS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="us-gaap_EarningsPerShareDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Diluted EPS</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:label="fpay_SummaryOfSignificantAccountingPoliciesTextualAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:to="fpay_SummaryOfSignificantAccountingPoliciesTextualAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SummaryOfSignificantAccountingPoliciesTextualAbstract_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Textual)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationMethod" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationMethod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationMethod" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationMethod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationMethod_lbl" xml:lang="en-US">Amortization method</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AccountsReceivableChargedOffAgainstAllowance" xlink:label="fpay_AccountsReceivableChargedOffAgainstAllowance" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AccountsReceivableChargedOffAgainstAllowance" xlink:to="fpay_AccountsReceivableChargedOffAgainstAllowance_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AccountsReceivableChargedOffAgainstAllowance_lbl" xml:lang="en-US">Accounts receivable charged off against allowance</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_InterestExpenseDebtIncludingAmortization" xlink:label="fpay_InterestExpenseDebtIncludingAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestExpenseDebtIncludingAmortization" xlink:to="fpay_InterestExpenseDebtIncludingAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_InterestExpenseDebtIncludingAmortization_lbl" xml:lang="en-US">Amortization included in interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsForSoftware" xlink:label="us-gaap_PaymentsForSoftware" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForSoftware" xlink:to="us-gaap_PaymentsForSoftware_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForSoftware_lbl" xml:lang="en-US">Capitalized software costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CapitalizedComputerSoftwareAmortization1" xlink:label="us-gaap_CapitalizedComputerSoftwareAmortization1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalizedComputerSoftwareAmortization1" xlink:to="us-gaap_CapitalizedComputerSoftwareAmortization1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalizedComputerSoftwareAmortization1_lbl" xml:lang="en-US">Capitalized software amortization expense</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_RevenueRecognition" xlink:label="fpay_RevenueRecognition" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RevenueRecognition" xlink:to="fpay_RevenueRecognition_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_RevenueRecognition_lbl" xml:lang="en-US">Revenue recognition, description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfDebtIssuanceCosts" xlink:to="us-gaap_PaymentsOfDebtIssuanceCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfDebtIssuanceCosts_lbl" xml:lang="en-US">Debt issuance costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xml:lang="en-US">Intangible assets, terms</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_TaxBenefitsDescription" xlink:label="fpay_TaxBenefitsDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TaxBenefitsDescription" xlink:to="fpay_TaxBenefitsDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TaxBenefitsDescription_lbl" xml:lang="en-US">Tax benefits, description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UnrecognizedTaxBenefits" xlink:label="us-gaap_UnrecognizedTaxBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrecognizedTaxBenefits" xlink:to="us-gaap_UnrecognizedTaxBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrecognizedTaxBenefits_lbl" xml:lang="en-US">Unrecognized tax benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_lbl" xml:lang="en-US">2020</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_lbl" xml:lang="en-US">2021</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_lbl" xml:lang="en-US">2022</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_lbl" xml:lang="en-US">2023</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_lbl" xml:lang="en-US">2024</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_lbl" xml:lang="en-US">Thereafter</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetsAbstract_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xml:lang="en-US">Operating Lease Asset</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseRightOfUseAsset" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseRightOfUseAsset" xlink:to="us-gaap_FinanceLeaseRightOfUseAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseRightOfUseAsset_lbl" xml:lang="en-US">Finance Lease Asset</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_TotalLeaseAssets" xlink:label="fpay_TotalLeaseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalLeaseAssets" xlink:to="fpay_TotalLeaseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TotalLeaseAssets_lbl" xml:lang="en-US">Total Lease Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAbstract" xlink:label="us-gaap_LiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xml:lang="en-US">Operating Lease Liability - current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseLiabilityCurrent" xlink:label="us-gaap_FinanceLeaseLiabilityCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityCurrent" xlink:to="us-gaap_FinanceLeaseLiabilityCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseLiabilityCurrent_lbl" xml:lang="en-US">Finance Lease Liability - current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherLongTermDebtNoncurrent" xlink:label="us-gaap_OtherLongTermDebtNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLongTermDebtNoncurrent" xlink:to="us-gaap_OtherLongTermDebtNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLongTermDebtNoncurrent_lbl" xml:lang="en-US">Operating Lease Liability- net of current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:label="us-gaap_FinanceLeaseLiabilityNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:to="us-gaap_FinanceLeaseLiabilityNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Finance Lease Liability - net of current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_TotalLeaseLiabilities" xlink:label="fpay_TotalLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalLeaseLiabilities" xlink:to="fpay_TotalLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TotalLeaseLiabilities_lbl" xml:lang="en-US">Total Lease Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xml:lang="en-US">Weighted Average Discount Rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xml:lang="en-US">Weighted Average Remaining Lease Term (in years)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasePayments" xlink:label="us-gaap_OperatingLeasePayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasePayments" xlink:to="us-gaap_OperatingLeasePayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasePayments_lbl" xml:lang="en-US">Cash payments for operating leases</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_FinanceLeasePrincipalPayment" xlink:label="fpay_FinanceLeasePrincipalPayment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeasePrincipalPayment" xlink:to="fpay_FinanceLeasePrincipalPayment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_FinanceLeasePrincipalPayment_lbl" xml:lang="en-US">Cash payments for finance leases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability" xlink:label="us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability" xlink:to="us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_lbl" xml:lang="en-US">New operating lease asset obtained in exchange for lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" xlink:label="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" xlink:to="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability_lbl" xml:lang="en-US">New finance lease asset obtained in exchange for lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl" xml:lang="en-US">2020</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl" xml:lang="en-US">2021</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl" xml:lang="en-US">2022</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl" xml:lang="en-US">2023</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl" xml:lang="en-US">2024</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl" xml:lang="en-US">2025 and thereafter</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities" xlink:label="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities" xlink:to="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities_lbl" xml:lang="en-US">Total undiscounted cash flows</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeaseInterestExpenses" xlink:label="fpay_OperatingLeaseInterestExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseInterestExpenses" xlink:to="fpay_OperatingLeaseInterestExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="fpay_OperatingLeaseInterestExpenses_lbl" xml:lang="en-US">Less: interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiability" xlink:label="us-gaap_OperatingLeaseLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiability_lbl" xml:lang="en-US">Present value of lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeasesDetailsTextualAbstract" xlink:label="fpay_LeasesDetailsTextualAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeasesDetailsTextualAbstract" xlink:to="fpay_LeasesDetailsTextualAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeasesDetailsTextualAbstract_lbl" xml:lang="en-US">Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeasesTextualAbstract" xlink:label="fpay_LeasesTextualAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeasesTextualAbstract" xlink:to="fpay_LeasesTextualAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LeasesTextualAbstract_lbl" xml:lang="en-US">Leases (Textual)</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeasesExpiration" xlink:label="fpay_OperatingLeasesExpiration" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesExpiration" xlink:to="fpay_OperatingLeasesExpiration_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeasesExpiration_lbl" xml:lang="en-US">Operating leases expiration, description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LessorOperatingLeaseDescription" xlink:label="us-gaap_LessorOperatingLeaseDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorOperatingLeaseDescription" xlink:to="us-gaap_LessorOperatingLeaseDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LessorOperatingLeaseDescription_lbl" xml:lang="en-US">Lease description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseCost" xlink:label="us-gaap_OperatingLeaseCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseCost" xlink:to="us-gaap_OperatingLeaseCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseCost_lbl" xml:lang="en-US">Operating lease costs</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeasesLiability" xlink:label="fpay_OperatingLeasesLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesLiability" xlink:to="fpay_OperatingLeasesLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeasesLiability_lbl" xml:lang="en-US">Operating lease liability</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeaseAssets" xlink:label="fpay_OperatingLeaseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseAssets" xlink:to="fpay_OperatingLeaseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeaseAssets_lbl" xml:lang="en-US">Operating lease assets</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DirectCostsAssociatedWithOperatingLeaseCapitalized" xlink:label="fpay_DirectCostsAssociatedWithOperatingLeaseCapitalized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DirectCostsAssociatedWithOperatingLeaseCapitalized" xlink:to="fpay_DirectCostsAssociatedWithOperatingLeaseCapitalized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DirectCostsAssociatedWithOperatingLeaseCapitalized_lbl" xml:lang="en-US">Direct costs associated with operating lease capitalized</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseAndRentalExpense" xlink:label="us-gaap_LeaseAndRentalExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseAndRentalExpense" xlink:to="us-gaap_LeaseAndRentalExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseAndRentalExpense_lbl" xml:lang="en-US">Rental expense</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DescriptionOfLeasingArrangements" xlink:label="fpay_DescriptionOfLeasingArrangements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfLeasingArrangements" xlink:to="fpay_DescriptionOfLeasingArrangements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DescriptionOfLeasingArrangements_lbl" xml:lang="en-US">Description of leasing arrangements</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeasesRentExpenseMonthlyRent" xlink:label="fpay_OperatingLeasesRentExpenseMonthlyRent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesRentExpenseMonthlyRent" xlink:to="fpay_OperatingLeasesRentExpenseMonthlyRent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeasesRentExpenseMonthlyRent_lbl" xml:lang="en-US">Monthly rent</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_TermOfLease" xlink:label="fpay_TermOfLease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TermOfLease" xlink:to="fpay_TermOfLease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_TermOfLease_lbl" xml:lang="en-US">Term of lease</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AreaOfLand" xlink:label="us-gaap_AreaOfLand" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AreaOfLand" xlink:to="us-gaap_AreaOfLand_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AreaOfLand_lbl" xml:lang="en-US">Area of land</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdditionalLeaseTerm" xlink:label="fpay_AdditionalLeaseTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalLeaseTerm" xlink:to="fpay_AdditionalLeaseTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AdditionalLeaseTerm_lbl" xml:lang="en-US">Additional lease term</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" xlink:label="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" xlink:to="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage_lbl" xml:lang="en-US">Annual percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_2_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FurnitureAndFixturesMember" xlink:to="us-gaap_FurnitureAndFixturesMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_FurnitureAndFixturesMember_2_lbl" xml:lang="en-US">Furniture, fixtures and vehicle [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WebsiteAndInternalUseSoftwareMember" xlink:to="fpay_WebsiteAndInternalUseSoftwareMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember_2_lbl" xml:lang="en-US">Website and internal use software [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ComputersAndSoftwareMember" xlink:to="fpay_ComputersAndSoftwareMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_ComputersAndSoftwareMember_2_lbl" xml:lang="en-US">Computers and software [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Property and equipment, gross</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Less: accumulated depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsNet" xlink:label="us-gaap_AssetsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNet" xlink:to="us-gaap_AssetsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsNet_lbl" xml:lang="en-US">Right of use assets, net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_2_lbl" xml:lang="en-US">Property and equipment, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xml:lang="en-US">Estimated Useful Lives</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PropertyAndEquipmentTextualAbstract" xlink:label="fpay_PropertyAndEquipmentTextualAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PropertyAndEquipmentTextualAbstract" xlink:to="fpay_PropertyAndEquipmentTextualAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PropertyAndEquipmentTextualAbstract_lbl" xml:lang="en-US">Property and Equipment (Textual)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="us-gaap_DepreciationDepletionAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodOneMember" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodOneMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodOneMember_2_lbl" xml:lang="en-US">2020 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodTwoMember" xlink:to="us-gaap_DebtInstrumentRedemptionPeriodTwoMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentRedemptionPeriodTwoMember_2_lbl" xml:lang="en-US">2021 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl" xml:lang="en-US">Debt Principal</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentInterest" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPaymentInterest" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentInterest_lbl" xml:lang="en-US">Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NrnsMember" xlink:to="fpay_NrnsMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_NrnsMember_2_lbl" xml:lang="en-US">NRNS [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNotesTextualAbstract" xlink:label="fpay_PromissoryNotesTextualAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesTextualAbstract" xlink:to="fpay_PromissoryNotesTextualAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNotesTextualAbstract_lbl" xml:lang="en-US">Promissory Notes (Textual)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LineOfCreditFacilityDescription" xlink:label="us-gaap_LineOfCreditFacilityDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityDescription" xlink:to="us-gaap_LineOfCreditFacilityDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityDescription_lbl" xml:lang="en-US">Description of credit facility</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xml:lang="en-US">Interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DescriptionOfNotesAmendedAndRestated" xlink:label="fpay_DescriptionOfNotesAmendedAndRestated" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfNotesAmendedAndRestated" xlink:to="fpay_DescriptionOfNotesAmendedAndRestated_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DescriptionOfNotesAmendedAndRestated_lbl" xml:lang="en-US">Description of notes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="us-gaap_DebtInstrumentFaceAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl" xml:lang="en-US">Principal amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LineOfCreditFacilityCommitmentFeePercentage" xlink:label="us-gaap_LineOfCreditFacilityCommitmentFeePercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityCommitmentFeePercentage" xlink:to="us-gaap_LineOfCreditFacilityCommitmentFeePercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityCommitmentFeePercentage_lbl" xml:lang="en-US">Commitment fee percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShortTermDebtLenderPayment" xlink:label="fpay_ShortTermDebtLenderPayment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShortTermDebtLenderPayment" xlink:to="fpay_ShortTermDebtLenderPayment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShortTermDebtLenderPayment_lbl" xml:lang="en-US">Lender total value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LineOfCredit" xlink:label="us-gaap_LineOfCredit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCredit" xlink:to="us-gaap_LineOfCredit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCredit_lbl" xml:lang="en-US">Commitment letters aggregate amounts</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Issuance of common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightOutstanding" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding_lbl" xml:lang="en-US">Issuance of warrants</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="us-gaap_DebtInstrumentMaturityDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl" xml:lang="en-US">Debt instrument maturity date</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_BearInterestRate" xlink:label="fpay_BearInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_BearInterestRate" xlink:to="fpay_BearInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_BearInterestRate_lbl" xml:lang="en-US">Bear interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ScheduleOfShortTermDebtTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShortTermDebtTable_lbl" xml:lang="en-US">Schedule of Short-term Debt [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="us-gaap_ShortTermDebtLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ShortTermDebtLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtLineItems_lbl" xml:lang="en-US">Short-term Debt [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_EquityBookValueNotLessThan" xlink:label="fpay_EquityBookValueNotLessThan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EquityBookValueNotLessThan" xlink:to="fpay_EquityBookValueNotLessThan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_EquityBookValueNotLessThan_lbl" xml:lang="en-US">Equity Book Value not less than</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_UnrestrictedCashGreaterThan" xlink:label="fpay_UnrestrictedCashGreaterThan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnrestrictedCashGreaterThan" xlink:to="fpay_UnrestrictedCashGreaterThan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnrestrictedCashGreaterThan_lbl" xml:lang="en-US">Unrestricted Cash greater than</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1" xlink:label="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1" xlink:to="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1_lbl" xml:lang="en-US">Consolidated Total Debt to Equity Book Value ratio not to exceed</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LoanPayableTextualAbstract" xlink:label="fpay_LoanPayableTextualAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableTextualAbstract" xlink:to="fpay_LoanPayableTextualAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_LoanPayableTextualAbstract_lbl" xml:lang="en-US">Loan Payable Under Credit Agreement (Textual)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDefaultLongtermDebtAmount" xlink:label="us-gaap_DebtDefaultLongtermDebtAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDefaultLongtermDebtAmount" xlink:to="us-gaap_DebtDefaultLongtermDebtAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDefaultLongtermDebtAmount_lbl" xml:lang="en-US">Borrowed from lender</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_InterestExpense_2_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OutstandingBalanceUnderCreditAgreements" xlink:label="fpay_OutstandingBalanceUnderCreditAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OutstandingBalanceUnderCreditAgreements" xlink:to="fpay_OutstandingBalanceUnderCreditAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OutstandingBalanceUnderCreditAgreements_lbl" xml:lang="en-US">Outstanding balance credit agreement</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnamortizedDebtIssuanceExpense" xlink:to="us-gaap_UnamortizedDebtIssuanceExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_UnamortizedDebtIssuanceExpense_2_lbl" xml:lang="en-US">Unamortized issuance costs</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PercentageOfBorrowing" xlink:label="fpay_PercentageOfBorrowing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PercentageOfBorrowing" xlink:to="fpay_PercentageOfBorrowing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PercentageOfBorrowing_lbl" xml:lang="en-US">Percentage of borrowing</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightTable" xlink:label="us-gaap_ClassOfWarrantOrRightTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightTable" xlink:to="us-gaap_ClassOfWarrantOrRightTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightTable_lbl" xml:lang="en-US">Class of Warrant or Right [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightLineItems" xlink:label="us-gaap_ClassOfWarrantOrRightLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightLineItems_lbl" xml:lang="en-US">Class of Warrant or Right [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantFiveMember" xlink:to="fpay_WarrantFiveMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_WarrantFiveMember_2_lbl" xml:lang="en-US">April 30, 2020 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantSixMember" xlink:to="fpay_WarrantSixMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_WarrantSixMember_2_lbl" xml:lang="en-US">May 31, 2020 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantSevenMember" xlink:to="fpay_WarrantSevenMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_WarrantSevenMember_2_lbl" xml:lang="en-US">June 30, 2020 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightAxis_2_lbl" xml:lang="en-US">Class of Warrant or Right [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable" xlink:label="us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable" xlink:to="us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable_lbl" xml:lang="en-US">Grant Date</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsGranted" xlink:label="fpay_WarrantsGranted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsGranted" xlink:to="fpay_WarrantsGranted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantsGranted_lbl" xml:lang="en-US">Warrants Granted</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue" xlink:label="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue" xlink:to="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue_lbl" xml:lang="en-US">Expense Recorded</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights" xlink:label="fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights" xlink:to="fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights_lbl" xml:lang="en-US">Valuation Per Warrant</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xml:lang="en-US">Exercise Price</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding_2_lbl" xml:lang="en-US">Common Stock Warrants Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesTwoPreferredStockWarrantsOutstanding" xlink:label="fpay_SeriesTwoPreferredStockWarrantsOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesTwoPreferredStockWarrantsOutstanding" xlink:to="fpay_SeriesTwoPreferredStockWarrantsOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_SeriesTwoPreferredStockWarrantsOutstanding_lbl" xml:lang="en-US">Series 2 Preferred Stock Warrants Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantWeightedAverageRemainingContractualTerm" xlink:label="fpay_WarrantWeightedAverageRemainingContractualTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantWeightedAverageRemainingContractualTerm" xlink:to="fpay_WarrantWeightedAverageRemainingContractualTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantWeightedAverageRemainingContractualTerm_lbl" xml:lang="en-US">Weighted Average Remaining Contractual Life</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesOneConvertiblePreferredStockMember" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember_2_lbl" xml:lang="en-US">Series 1 Convertible Preferred Stock [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeriesTwoMember" xlink:to="fpay_ConvertiblePreferredStockSeriesTwoMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_ConvertiblePreferredStockSeriesTwoMember_2_lbl" xml:lang="en-US">Series 2 Convertible Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CapitalStructureTextualAbstract" xlink:label="fpay_CapitalStructureTextualAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CapitalStructureTextualAbstract" xlink:to="fpay_CapitalStructureTextualAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_CapitalStructureTextualAbstract_lbl" xml:lang="en-US">Capital Structure (Textual)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_2_lbl" xml:lang="en-US">Preferred stock, par value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PreferredStockSharesAuthorized_2_lbl" xml:lang="en-US">Preferred stock, shares authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConversionOfStockSharesConverted1" xlink:label="us-gaap_ConversionOfStockSharesConverted1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockSharesConverted1" xlink:to="us-gaap_ConversionOfStockSharesConverted1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConversionOfStockSharesConverted1_lbl" xml:lang="en-US">Preferred stock conversion into common stock, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized for issuance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:label="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:to="us-gaap_ProceedsFromIssuanceOrSaleOfEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOrSaleOfEquity_lbl" xml:lang="en-US">Proceeds from sale of stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:to="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl" xml:lang="en-US">Sale of common stock shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SaleOfStockPricePerShare" xlink:label="us-gaap_SaleOfStockPricePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockPricePerShare" xlink:to="us-gaap_SaleOfStockPricePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleOfStockPricePerShare_lbl" xml:lang="en-US">Purchase price per share</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:label="us-gaap_ConvertiblePreferredStockTermsOfConversion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:to="us-gaap_ConvertiblePreferredStockTermsOfConversion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertiblePreferredStockTermsOfConversion_lbl" xml:lang="en-US">Convertible preferred stock, terms of conversion, description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:label="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:to="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_lbl" xml:lang="en-US">Convertible preferred stock, shares issued upon conversion</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockVotingRights" xlink:label="us-gaap_CommonStockVotingRights" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockVotingRights" xlink:to="us-gaap_CommonStockVotingRights_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockVotingRights_lbl" xml:lang="en-US">Common stock voting rights, description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityReverseStockSplit" xlink:label="us-gaap_StockholdersEquityReverseStockSplit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityReverseStockSplit" xlink:to="us-gaap_StockholdersEquityReverseStockSplit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityReverseStockSplit_lbl" xml:lang="en-US">Reverse stock split, description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl" xml:lang="en-US">Convertible, conversion price per share</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity" xlink:label="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity" xlink:to="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity_lbl" xml:lang="en-US">Gross proceeds</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:label="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:to="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_lbl" xml:lang="en-US">Additional sale of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_StockIssuedDuringPeriodSharesConversionOfUnitsOne" xlink:label="fpay_StockIssuedDuringPeriodSharesConversionOfUnitsOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockIssuedDuringPeriodSharesConversionOfUnitsOne" xlink:to="fpay_StockIssuedDuringPeriodSharesConversionOfUnitsOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_StockIssuedDuringPeriodSharesConversionOfUnitsOne_lbl" xml:lang="en-US">Conversion of preferred stock to common stock, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CumulativeDividends" xlink:label="us-gaap_CumulativeDividends" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CumulativeDividends" xlink:to="us-gaap_CumulativeDividends_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CumulativeDividends_lbl" xml:lang="en-US">Cumulative accrued dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NumberOfWarrantsIssued" xlink:label="fpay_NumberOfWarrantsIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NumberOfWarrantsIssued" xlink:to="fpay_NumberOfWarrantsIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_NumberOfWarrantsIssued_lbl" xml:lang="en-US">Sixth amendment provided to warrants</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_2_lbl" xml:lang="en-US">Exercise price of warrants</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding_3_lbl" xml:lang="en-US">Common stock warrants outstanding</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesTwoPreferredStockWarrantsOutstanding" xlink:to="fpay_SeriesTwoPreferredStockWarrantsOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_SeriesTwoPreferredStockWarrantsOutstanding_2_lbl" xml:lang="en-US">Series 2 preferred stock warrants outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DescriptionOfCommonStockOffering" xlink:label="fpay_DescriptionOfCommonStockOffering" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfCommonStockOffering" xlink:to="fpay_DescriptionOfCommonStockOffering_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DescriptionOfCommonStockOffering_lbl" xml:lang="en-US">Description of common stock offering</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_2_lbl" xml:lang="en-US">Outstanding principal percentage</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_2_lbl" xml:lang="en-US">Issuance of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsExercisableForSharesOfCommonStock" xlink:label="fpay_WarrantsExercisableForSharesOfCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExercisableForSharesOfCommonStock" xlink:to="fpay_WarrantsExercisableForSharesOfCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantsExercisableForSharesOfCommonStock_lbl" xml:lang="en-US">Warrants exercisable for shares of common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DescriptionOfWarrantsExpiration" xlink:label="fpay_DescriptionOfWarrantsExpiration" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfWarrantsExpiration" xlink:to="fpay_DescriptionOfWarrantsExpiration_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DescriptionOfWarrantsExpiration_lbl" xml:lang="en-US">Description of warrants expiration</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantExercisePrice" xlink:label="fpay_WarrantExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantExercisePrice" xlink:to="fpay_WarrantExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantExercisePrice_lbl" xml:lang="en-US">Warrant exercise price</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ValuationExpenses" xlink:label="fpay_ValuationExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ValuationExpenses" xlink:to="fpay_ValuationExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ValuationExpenses_lbl" xml:lang="en-US">Valuation Expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_2_lbl" xml:lang="en-US">Stated value, percentage</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants_2_lbl" xml:lang="en-US">Issuance of warrants</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantDescription" xlink:label="fpay_WarrantDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantDescription" xlink:to="fpay_WarrantDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantDescription_lbl" xml:lang="en-US">Warrant, description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:to="us-gaap_CommonStockConvertibleConversionPriceDecrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockConvertibleConversionPriceDecrease_lbl" xml:lang="en-US">Common stock price</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsConvertibleIntoCommonStock" xlink:label="fpay_WarrantsConvertibleIntoCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsConvertibleIntoCommonStock" xlink:to="fpay_WarrantsConvertibleIntoCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantsConvertibleIntoCommonStock_lbl" xml:lang="en-US">Warrants convertible into common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_lbl" xml:lang="en-US">Schedule of Share-based Compensation Arrangements by Share-based Payment Award [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_lbl" xml:lang="en-US">Number of options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US">Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xml:lang="en-US">Granted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xml:lang="en-US">Forfeited</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise_lbl" xml:lang="en-US">Exercise</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_lbl" xml:lang="en-US">Expired</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2_lbl" xml:lang="en-US">Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber_lbl" xml:lang="en-US">Vested and exercisable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_lbl" xml:lang="en-US">Weighted average exercise price</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Granted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Forfeited</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Exercise</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Expired</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2_lbl" xml:lang="en-US">Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice_lbl" xml:lang="en-US">Vested and exercisable</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WeightedAverageContractualTermAbstract" xlink:label="fpay_WeightedAverageContractualTermAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WeightedAverageContractualTermAbstract" xlink:to="fpay_WeightedAverageContractualTermAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WeightedAverageContractualTermAbstract_lbl" xml:lang="en-US">Weighted average contractual term (years)</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm_lbl" xml:lang="en-US">Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm_lbl" xml:lang="en-US">Vested and exercisable</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AggregateIntrinsicValueAbstract" xlink:label="fpay_AggregateIntrinsicValueAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AggregateIntrinsicValueAbstract" xlink:to="fpay_AggregateIntrinsicValueAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_AggregateIntrinsicValueAbstract_lbl" xml:lang="en-US">Aggregate intrinsic value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xml:lang="en-US">Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_lbl" xml:lang="en-US">Forfeited</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue_lbl" xml:lang="en-US">Exercise</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding_lbl" xml:lang="en-US">Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1_lbl" xml:lang="en-US">Vested and exercisable and expected to vest thereafter</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_lbl" xml:lang="en-US">Exercise price</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xml:lang="en-US">Expected life</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xml:lang="en-US">Expected volatility</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xml:lang="en-US">Dividend yield</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xml:lang="en-US">Risk-free interest rate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionMember" xlink:to="us-gaap_StockOptionMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockOptionMember_3_lbl" xml:lang="en-US">Stock Options [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_StockOptionsTextualAbstract" xlink:label="fpay_StockOptionsTextualAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockOptionsTextualAbstract" xlink:to="fpay_StockOptionsTextualAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_StockOptionsTextualAbstract_lbl" xml:lang="en-US">Stock Options (Textual)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesIssued" xlink:label="us-gaap_SharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesIssued_lbl" xml:lang="en-US">Issuance of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl" xml:lang="en-US">Common shares authorized for issuance (in shares)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted average grant date fair value of options granted</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions" xlink:label="fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions" xlink:to="fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions_lbl" xml:lang="en-US">Unrecognized compensation cost related to non-vested options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Weighted average period</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl" xml:lang="en-US">Compensation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription_lbl" xml:lang="en-US">Stock options granted period, description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US">Aggregate shares of options exercisable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwardsTable" xlink:label="us-gaap_OperatingLossCarryforwardsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLossCarryforwardsTable" xlink:to="us-gaap_OperatingLossCarryforwardsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLossCarryforwardsTable_lbl" xml:lang="en-US">Operating Loss Carryforwards [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwardsLineItems" xlink:label="us-gaap_OperatingLossCarryforwardsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLossCarryforwardsLineItems" xlink:to="us-gaap_OperatingLossCarryforwardsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLossCarryforwardsLineItems_lbl" xml:lang="en-US">Operating Loss Carryforwards [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DomesticCountryMember" xlink:to="us-gaap_DomesticCountryMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DomesticCountryMember_2_lbl" xml:lang="en-US">Federal [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IncomeTaxesTextualAbstract" xlink:label="fpay_IncomeTaxesTextualAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncomeTaxesTextualAbstract" xlink:to="fpay_IncomeTaxesTextualAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_IncomeTaxesTextualAbstract_lbl" xml:lang="en-US">Income Taxes (Textual)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwards" xlink:label="us-gaap_OperatingLossCarryforwards" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLossCarryforwards" xlink:to="us-gaap_OperatingLossCarryforwards_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLossCarryforwards_lbl" xml:lang="en-US">Net operating loss carryforwards</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLossCarryForwardsExpirationPeriod" xlink:label="fpay_OperatingLossCarryForwardsExpirationPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLossCarryForwardsExpirationPeriod" xlink:to="fpay_OperatingLossCarryForwardsExpirationPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLossCarryForwardsExpirationPeriod_lbl" xml:lang="en-US">Operating loss carryforwards expiration period, description</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExchangeOfferOfWarrantsTextualAbstract" xlink:label="fpay_ExchangeOfferOfWarrantsTextualAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExchangeOfferOfWarrantsTextualAbstract" xlink:to="fpay_ExchangeOfferOfWarrantsTextualAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ExchangeOfferOfWarrantsTextualAbstract_lbl" xml:lang="en-US">Exchange Offer of Warrants (Textual)</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantOffered" xlink:label="fpay_WarrantOffered" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantOffered" xlink:to="fpay_WarrantOffered_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_WarrantOffered_lbl" xml:lang="en-US">Warrant offered</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized" xlink:label="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized" xlink:to="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized_lbl" xml:lang="en-US">Exchange offer of warrants, description</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DeemedDividend" xlink:label="fpay_DeemedDividend" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividend" xlink:to="fpay_DeemedDividend_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DeemedDividend_lbl" xml:lang="en-US">Deemed dividend</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_2_lbl" xml:lang="en-US">Principal amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentMaturityDateDescription" xlink:label="us-gaap_DebtInstrumentMaturityDateDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDateDescription" xlink:to="us-gaap_DebtInstrumentMaturityDateDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentMaturityDateDescription_lbl" xml:lang="en-US">Maturity date, description</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:to="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion_doc" xml:lang="en-US">Additional convertible preferred stock shares issued upon conversion.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalLeaseTerm" xlink:to="fpay_AdditionalLeaseTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AdditionalLeaseTerm_doc" xml:lang="en-US">Additional lease term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity" xlink:to="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity_doc" xml:lang="en-US">Additional proceeds from issuance or sale of equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdjustmentToAdditionalPaidInCapitalOther" xlink:to="fpay_AdjustmentToAdditionalPaidInCapitalOther_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AdjustmentToAdditionalPaidInCapitalOther_doc" xml:lang="en-US">Offering costs related to equity raise.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition" xlink:to="fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition_doc" xml:lang="en-US">Amount of increase to additional paid-in capital (APIC) for recognition of cost for option under share-based payment arrangement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AgreementAxis" xlink:to="fpay_AgreementAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AgreementAxis_doc" xml:lang="en-US">Agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AgreementDomain" xlink:label="fpay_AgreementDomain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AgreementDomain" xlink:to="fpay_AgreementDomain_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AgreementDomain_doc" xml:lang="en-US">The name for the particular debt instrument or borrowing that distinguishes it from other debt instruments or borrowings, including draws against credit facilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_AllowanceForDoubtfulAccountReceivable" xlink:to="fpay_AllowanceForDoubtfulAccountReceivable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_AllowanceForDoubtfulAccountReceivable_doc" xml:lang="en-US">Allowance for doubtful accounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights" xlink:to="fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights_doc" xml:lang="en-US">Exercise price per shares or per unit of warrants or rights outstanding.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ComputersAndSoftwareMember" xlink:to="fpay_ComputersAndSoftwareMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ComputersAndSoftwareMember_doc" xml:lang="en-US">Represents computer and software used by the company.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1" xlink:to="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1_doc" xml:lang="en-US">Consolidated Total Debt to Equity Book Value ratio not to exceed.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfStockOptionsIntoCommonStock" xlink:to="fpay_ConversionOfStockOptionsIntoCommonStock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConversionOfStockOptionsIntoCommonStock_doc" xml:lang="en-US">Conversion of stock options into common stock.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfStockOptionsIntoCommonStockShare" xlink:to="fpay_ConversionOfStockOptionsIntoCommonStockShare_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConversionOfStockOptionsIntoCommonStockShare_doc" xml:lang="en-US">Conversion of stock options into common stock, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfWarrantsIntoCommonStock" xlink:to="fpay_ConversionOfWarrantsIntoCommonStock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConversionOfWarrantsIntoCommonStock_doc" xml:lang="en-US">Conversion of warrants into common stock.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConversionOfWarrantsIntoCommonStockShares" xlink:to="fpay_ConversionOfWarrantsIntoCommonStockShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConversionOfWarrantsIntoCommonStockShares_doc" xml:lang="en-US">Conversion of warrants into common stock, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Conversionofpreferredstocktocommonstock" xlink:to="fpay_Conversionofpreferredstocktocommonstock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_Conversionofpreferredstocktocommonstock_doc" xml:lang="en-US">Conversion of preferred stock to common stock.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeriesOne" xlink:to="fpay_ConvertiblePreferredStockSeriesOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConvertiblePreferredStockSeriesOne_doc" xml:lang="en-US">Value of all nonredeemable convertible series preferred stock (or preferred stock redeemable solely at the option of the issuer) held by shareholders, which is net of related treasury stock. May be all or a portion of the number of preferred shares authorized. These shares represent the ownership interest of the preferred shareholders.</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertiblePreferredStockSeriesOneMember" xlink:label="fpay_ConvertiblePreferredStockSeriesOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeriesOneMember" xlink:to="fpay_ConvertiblePreferredStockSeriesOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConvertiblePreferredStockSeriesOneMember_doc" xml:lang="en-US">Preferred stock that may be exchanged into common shares or other types of securities at the owner's option.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeriesTwo" xlink:to="fpay_ConvertiblePreferredStockSeriesTwo_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConvertiblePreferredStockSeriesTwo_doc" xml:lang="en-US">Value of all nonredeemable convertible series preferred stock (or preferred stock redeemable solely at the option of the issuer) held by shareholders, which is net of related treasury stock. May be all or a portion of the number of preferred shares authorized. These shares represent the ownership interest of the preferred shareholders.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeriesTwoMember" xlink:to="fpay_ConvertiblePreferredStockSeriesTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConvertiblePreferredStockSeriesTwoMember_doc" xml:lang="en-US">Preferred stock that may be exchanged into common shares or other types of securities at the owner's option.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockMember_doc" xml:lang="en-US">Convertible preferred stock that may be exchanged into common shares or other types of securities at the owner's option.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:to="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember_doc" xml:lang="en-US">Convertible preferred stock that may be exchanged into common shares or other types of securities at the owner's option.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CostOfLeaseRevenuesFees" xlink:to="fpay_CostOfLeaseRevenuesFees_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CostOfLeaseRevenuesFees_doc" xml:lang="en-US">Cost of lease revenues fees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CostOfMerchandiseSold" xlink:to="fpay_CostOfMerchandiseSold_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CostOfMerchandiseSold_doc" xml:lang="en-US">Cost of merchandise sold.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_CreditAgreementMember" xlink:to="fpay_CreditAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_CreditAgreementMember_doc" xml:lang="en-US">Credit agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividend" xlink:to="fpay_DeemedDividend_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DeemedDividend_doc" xml:lang="en-US">Deemed dividend.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividendFromExchangeOffersOfWarrant" xlink:to="fpay_DeemedDividendFromExchangeOffersOfWarrant_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DeemedDividendFromExchangeOffersOfWarrant_doc" xml:lang="en-US">Deemed dividend from exchange offer of warrants.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfCommonStockOffering" xlink:to="fpay_DescriptionOfCommonStockOffering_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DescriptionOfCommonStockOffering_doc" xml:lang="en-US">Description of common stock offering.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfLeasingArrangements" xlink:to="fpay_DescriptionOfLeasingArrangements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DescriptionOfLeasingArrangements_doc" xml:lang="en-US">Description of leasing arrangements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfNotesAmendedAndRestated" xlink:to="fpay_DescriptionOfNotesAmendedAndRestated_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DescriptionOfNotesAmendedAndRestated_doc" xml:lang="en-US">Description of notes amended and restated.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DescriptionOfWarrantsExpiration" xlink:to="fpay_DescriptionOfWarrantsExpiration_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DescriptionOfWarrantsExpiration_doc" xml:lang="en-US">Description of warrants expiration.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DirectCostsAssociatedWithOperatingLeaseCapitalized" xlink:to="fpay_DirectCostsAssociatedWithOperatingLeaseCapitalized_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DirectCostsAssociatedWithOperatingLeaseCapitalized_doc" xml:lang="en-US">Direct costs associated with operating lease capitalized.</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollarTenMember" xlink:label="fpay_DollarTenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollarTenMember" xlink:to="fpay_DollarTenMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DollarTenMember_doc" xml:lang="en-US">Represents the stock option exercise price of 10 dollars per option.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerFivePointFiveZeroMember" xlink:to="fpay_DollerFivePointFiveZeroMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DollerFivePointFiveZeroMember_doc" xml:lang="en-US">Represents the stock option exercise price of 5.50 dollars per option.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DollerOneTwoFiveZeroMember" xlink:to="fpay_DollerOneTwoFiveZeroMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_DollerOneTwoFiveZeroMember_doc" xml:lang="en-US">Represents the stock option exercise price of 1,250 dollars per option.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_EquityBookValueNotLessThan" xlink:to="fpay_EquityBookValueNotLessThan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_EquityBookValueNotLessThan_doc" xml:lang="en-US">Equity Book Value not less than.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExercisePriceAxis" xlink:to="fpay_ExercisePriceAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ExercisePriceAxis_doc" xml:lang="en-US">Represents the exercise price of stock options.</link:label>
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExercisePriceDomain" xlink:label="fpay_ExercisePriceDomain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ExercisePriceDomain" xlink:to="fpay_ExercisePriceDomain_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ExercisePriceDomain_doc" xml:lang="en-US">Represents the exercise price of stock options.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_FinanceLeasePrincipalPayment" xlink:to="fpay_FinanceLeasePrincipalPayment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_FinanceLeasePrincipalPayment_doc" xml:lang="en-US">Amount of cash outflow for principal payment on finance lease.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ImpairmentReserve" xlink:to="fpay_ImpairmentReserve_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ImpairmentReserve_doc" xml:lang="en-US">Impairment reserve a company's asset that has a market price less than the value listed on the company's balance sheet.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IncreaseDecreaseInLeaseMerchandise" xlink:to="fpay_IncreaseDecreaseInLeaseMerchandise_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_IncreaseDecreaseInLeaseMerchandise_doc" xml:lang="en-US">Increase decrease in lease merchandise.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestExpenseDebtIncludingAmortization" xlink:to="fpay_InterestExpenseDebtIncludingAmortization_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_InterestExpenseDebtIncludingAmortization_doc" xml:lang="en-US">Represents the portion of interest incurred in the period on debt arrangements that was charged against earnings, including amortization of debt discount (premium) and financing costs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IssuanceOfSharesAndWarrantsInEauityRaise" xlink:to="fpay_IssuanceOfSharesAndWarrantsInEauityRaise_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_IssuanceOfSharesAndWarrantsInEauityRaise_doc" xml:lang="en-US">Number of issuance of shares and warrants in connection with equity raise.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue" xlink:to="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue_doc" xml:lang="en-US">Issuance of shares and warrants in connection with equity raise.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement" xlink:to="fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement_doc" xml:lang="en-US">Issuance of warrants in connection with consulting agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandise" xlink:to="fpay_LeaseMerchandise_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseMerchandise_doc" xml:lang="en-US">Lease merchandise.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseSold" xlink:to="fpay_LeaseMerchandiseSold_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseMerchandiseSold_doc" xml:lang="en-US">The amount for lease merchandise sold.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LeaseMerchandiseTableTextBlock" xlink:to="fpay_LeaseMerchandiseTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LeaseMerchandiseTableTextBlock_doc" xml:lang="en-US">Tabular disclosure of Lease merchandise.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_LoanPayableDisclosureTextBlock" xlink:to="fpay_LoanPayableDisclosureTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_LoanPayableDisclosureTextBlock_doc" xml:lang="en-US">The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_MarketingCostsPolicyTextBlock" xlink:to="fpay_MarketingCostsPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_MarketingCostsPolicyTextBlock_doc" xml:lang="en-US">Disclosure of accounting policy for markerting costs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_NumberOfWarrantsIssued" xlink:to="fpay_NumberOfWarrantsIssued_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_NumberOfWarrantsIssued_doc" xml:lang="en-US">Number of warrants Sixth Amendment also provided.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OmnibusEquityCompensationPlanMember" xlink:to="fpay_OmnibusEquityCompensationPlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OmnibusEquityCompensationPlanMember_doc" xml:lang="en-US">Information by plan name pertaining to 2018 Omnibus equity-based compensation plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OmnibusEquityCompensationPlanOneMember" xlink:to="fpay_OmnibusEquityCompensationPlanOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OmnibusEquityCompensationPlanOneMember_doc" xml:lang="en-US">Omnibus equity compensation plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeasesLiability" xlink:to="fpay_OperatingLeasesLiability_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OperatingLeasesLiability_doc" xml:lang="en-US">Operating Lease, Liability, Total.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLossCarryForwardsExpirationPeriod" xlink:to="fpay_OperatingLossCarryForwardsExpirationPeriod_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OperatingLossCarryForwardsExpirationPeriod_doc" xml:lang="en-US">The expiration date of each operating loss carryforward included in total operating loss carryforwards, or the applicable range of such expiration period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OutstandingBalanceUnderCreditAgreements" xlink:to="fpay_OutstandingBalanceUnderCreditAgreements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_OutstandingBalanceUnderCreditAgreements_doc" xml:lang="en-US">Outstanding balance Credit Agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PreferredStockStatedValue" xlink:to="fpay_PreferredStockStatedValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PreferredStockStatedValue_doc" xml:lang="en-US">Face amount or stated value share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNotesTextBlock" xlink:to="fpay_PromissoryNotesTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PromissoryNotesTextBlock_doc" xml:lang="en-US">The entire disclosure promissory notes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PropertyAndEquipmentTextualAbstract" xlink:to="fpay_PropertyAndEquipmentTextualAbstract_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PropertyAndEquipmentTextualAbstract_doc" xml:lang="en-US">Property and equipment textual.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_RevenueRecognition" xlink:to="fpay_RevenueRecognition_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_RevenueRecognition_doc" xml:lang="en-US">Revenue recognition.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:to="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock_doc" xml:lang="en-US">Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred and promissory note.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:to="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock_doc" xml:lang="en-US">Tabular disclosure of allowance for doubtful accounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:to="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults_doc" xml:lang="en-US">Schedule of covenant requirements, and FlexShopper&amp;#8217;s actual results.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" xlink:to="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock_doc" xml:lang="en-US">Schedule of weighted average valuation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:to="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock_doc" xml:lang="en-US">Tabular disclosure of the weighted-average discount rate and weighted-average remaining lease term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesOneConvertiblePreferredStockMember" xlink:to="fpay_SeriesOneConvertiblePreferredStockMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_SeriesOneConvertiblePreferredStockMember_doc" xml:lang="en-US">Preferred stock that may be exchanged into common shares or other types of securities at the owner's option.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_SeriesTwoPreferredStockWarrantsOutstanding" xlink:to="fpay_SeriesTwoPreferredStockWarrantsOutstanding_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_SeriesTwoPreferredStockWarrantsOutstanding_doc" xml:lang="en-US">Number of Series Two Preferred Stock Warrants Outstanding.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_doc" xml:lang="en-US">Amount by which the current fair value of the underlying stock exceeds the exercise price of options forfeited.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue_doc" xml:lang="en-US">Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of fully vested and options that are exercisable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1_doc" xml:lang="en-US">Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of fully vested and options that are exercisable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber_doc" xml:lang="en-US">The number of exercisable share options that may be converted as of the balance sheet date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice_doc" xml:lang="en-US">Share based compensation arrangement by share based payment award options vested and exercisable weighted average exercise price.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm_doc" xml:lang="en-US">Weighted average remaining contractual term for fully vested and expected to vest options that are exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TaxBenefitsDescription" xlink:to="fpay_TaxBenefitsDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_TaxBenefitsDescription_doc" xml:lang="en-US">Description of tax benefits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalLeaseAssets" xlink:to="fpay_TotalLeaseAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_TotalLeaseAssets_doc" xml:lang="en-US">Total Lease Assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalLeaseLiabilities" xlink:to="fpay_TotalLeaseLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_TotalLeaseLiabilities_doc" xml:lang="en-US">Total Lease Liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities" xlink:to="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities_doc" xml:lang="en-US">Total undiscounted cash flows.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions" xlink:to="fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions_doc" xml:lang="en-US">Unrecognized compensation cost related to non vested options.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_UnrestrictedCashGreaterThan" xlink:to="fpay_UnrestrictedCashGreaterThan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_UnrestrictedCashGreaterThan_doc" xml:lang="en-US">Unrestricted Cash greater than.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ValuationExpenses" xlink:to="fpay_ValuationExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_ValuationExpenses_doc" xml:lang="en-US">Valuation Expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantDescription" xlink:to="fpay_WarrantDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantDescription_doc" xml:lang="en-US">Description of warrants.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantExercisePrice" xlink:to="fpay_WarrantExercisePrice_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantExercisePrice_doc" xml:lang="en-US">Warrant exercise price.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantOffered" xlink:to="fpay_WarrantOffered_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantOffered_doc" xml:lang="en-US">Warrant offered.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantWeightedAverageRemainingContractualTerm" xlink:to="fpay_WarrantWeightedAverageRemainingContractualTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantWeightedAverageRemainingContractualTerm_doc" xml:lang="en-US">Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsExercisableForSharesOfCommonStock" xlink:to="fpay_WarrantsExercisableForSharesOfCommonStock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantsExercisableForSharesOfCommonStock_doc" xml:lang="en-US">Warrants exercisable for shares of common stock.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WarrantsGranted" xlink:to="fpay_WarrantsGranted_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WarrantsGranted_doc" xml:lang="en-US">Warrants Granted.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_WebsiteAndInternalUseSoftwareMember" xlink:to="fpay_WebsiteAndInternalUseSoftwareMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_WebsiteAndInternalUseSoftwareMember_doc" xml:lang="en-US">Website and internal use software.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteCurrent" xlink:to="fpay_PromissoryNoteCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PromissoryNoteCurrent_doc" xml:lang="en-US">Promissory note</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteNoncurrent" xlink:to="fpay_PromissoryNoteNoncurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_PromissoryNoteNoncurrent_doc" xml:lang="en-US">Promissory note</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_InterestInKindAddedToPromissoryNotesBalance" xlink:to="fpay_InterestInKindAddedToPromissoryNotesBalance_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="fpay_InterestInKindAddedToPromissoryNotesBalance_doc" xml:lang="en-US">Interest in kind added to promissory notes balance.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_2_lbl" xml:lang="en-US">Assets, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_2_lbl" xml:lang="en-US">Liabilities, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_PromissoryNoteNoncurrent" xlink:to="fpay_PromissoryNoteNoncurrent_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_PromissoryNoteNoncurrent_3_lbl" xml:lang="en-US">PromissoryNoteNoncurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_2_lbl" xml:lang="en-US">Liabilities [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeriesOne" xlink:to="fpay_ConvertiblePreferredStockSeriesOne_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertiblePreferredStockSeriesOne_3_lbl" xml:lang="en-US">Convertible Preferred Stock Series One</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ConvertiblePreferredStockSeriesTwo" xlink:to="fpay_ConvertiblePreferredStockSeriesTwo_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ConvertiblePreferredStockSeriesTwo_3_lbl" xml:lang="en-US">Convertible Preferred Stock Series Two</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_4_lbl" xml:lang="en-US">Stockholders' Equity Attributable to Parent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xml:lang="en-US">Liabilities and Equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_2_lbl" xml:lang="en-US">Revenues</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherOperatingIncomeExpenseNet" xlink:to="us-gaap_OtherOperatingIncomeExpenseNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherOperatingIncomeExpenseNet_2_lbl" xml:lang="en-US">Other Operating Income (Expense), Net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAndExpenses" xlink:to="us-gaap_CostsAndExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostsAndExpenses_2_lbl" xml:lang="en-US">Costs and Expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_2_lbl" xml:lang="en-US">Operating Income (Loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2_lbl" xml:lang="en-US">Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesOutstanding_3_lbl" xml:lang="en-US">Shares, Outstanding</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xml:lang="en-US">Increase (Decrease) in Prepaid Expense and Other Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_2_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_2_lbl" xml:lang="en-US">Increase (Decrease) in Employee Related Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities_2_lbl" xml:lang="en-US">Increase (Decrease) in Accrued Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinanceLeasePrincipalPayments" xlink:to="us-gaap_FinanceLeasePrincipalPayments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinanceLeasePrincipalPayments_2_lbl" xml:lang="en-US">Finance Lease, Principal Payments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfNotesPayable" xlink:to="us-gaap_RepaymentsOfNotesPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfNotesPayable_2_lbl" xml:lang="en-US">Repayments of Notes Payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLongtermLoansFromVendors" xlink:to="us-gaap_RepaymentsOfLongtermLoansFromVendors_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfLongtermLoansFromVendors_2_lbl" xml:lang="en-US">Repayments of Long-term Loans from Vendors</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_2_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_Conversionofpreferredstocktocommonstock" xlink:to="fpay_Conversionofpreferredstocktocommonstock_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_Conversionofpreferredstocktocommonstock_3_lbl" xml:lang="en-US">Conversionofpreferredstocktocommonstock</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNet" xlink:to="us-gaap_AccountsReceivableNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNet_2_lbl" xml:lang="en-US">Accounts Receivable, after Allowance for Credit Loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_3_lbl" xml:lang="en-US">Accounts Receivable, Allowance for Credit Loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs_2_lbl" xml:lang="en-US">Accounts Receivable, Allowance for Credit Loss, Writeoff</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation" xlink:to="us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation_2_lbl" xml:lang="en-US">Capital Leases, Lessee Balance Sheet, Assets by Major Class, Accumulated Depreciation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet" xlink:to="us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet_2_lbl" xml:lang="en-US">Capital Leases, Balance Sheet, Assets by Major Class, Net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_DeemedDividendFromExchangeOffersOfWarrant" xlink:to="fpay_DeemedDividendFromExchangeOffersOfWarrant_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_DeemedDividendFromExchangeOffersOfWarrant_3_lbl" xml:lang="en-US">DeemedDividendFromExchangeOffersOfWarrant</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_2_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year One</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_2_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Two</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_2_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Three</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_2_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Four</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_2_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Five</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_OperatingLeaseInterestExpenses" xlink:to="fpay_OperatingLeaseInterestExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_OperatingLeaseInterestExpenses_2_lbl" xml:lang="en-US">OperatingLeaseInterestExpenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_StockIssuedDuringPeriodSharesConversionOfUnitsOne" xlink:to="fpay_StockIssuedDuringPeriodSharesConversionOfUnitsOne_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_StockIssuedDuringPeriodSharesConversionOfUnitsOne_2_lbl" xml:lang="en-US">StockIssuedDuringPeriodSharesConversionOfUnitsOne</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_3_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_2_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_2_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_3_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_2_lbl" xml:lang="en-US">Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_2_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice_3_lbl" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Exercisable Weighted Average Exercise Price</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm_3_lbl" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Exercisable Weighted Average Remaining Contractual Term</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_2_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue_3_lbl" xml:lang="en-US">ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue_3_lbl" xml:lang="en-US">Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Exercisable Aggregate Intrinsic Value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding" xlink:to="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding_2_lbl" xml:lang="en-US">ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>11
<FILENAME>fpay-20200630_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoXBRL; Version: 5.4a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: fpay%2D20200630.xfr; Date: 2020%2D08%2D10T15:26:20Z -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x80030002 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://anchorfundingservices.com/role/DocumentAndEntityInformation" xlink:href="fpay-20200630.xsd#DocumentAndEntityInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/BalanceSheets" xlink:href="fpay-20200630.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/BalanceSheetsParenthetical" xlink:href="fpay-20200630.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StatementsOfOperations" xlink:href="fpay-20200630.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StatementsOfChangesInStockholdersEquity" xlink:href="fpay-20200630.xsd#StatementsOfChangesInStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StatementsOfCashFlows" xlink:href="fpay-20200630.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/BasisOfPresentation" xlink:href="fpay-20200630.xsd#BasisOfPresentation" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/Business" xlink:href="fpay-20200630.xsd#Business" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/Summaryofsignificantaccountingpolicies" xlink:href="fpay-20200630.xsd#Summaryofsignificantaccountingpolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/Leases" xlink:href="fpay-20200630.xsd#Leases" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PropertyAndEquipment" xlink:href="fpay-20200630.xsd#PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties" xlink:href="fpay-20200630.xsd#PromissoryNotesRelatedParties" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement" xlink:href="fpay-20200630.xsd#LoanPayableUnderCreditAgreement" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructure" xlink:href="fpay-20200630.xsd#CapitalStructure" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptions" xlink:href="fpay-20200630.xsd#StockOptions" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/IncomeTaxes" xlink:href="fpay-20200630.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/ExchangeOfferOfWarrants" xlink:href="fpay-20200630.xsd#ExchangeOfferOfWarrants" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/ContingenciesAndOtherUncertainties" xlink:href="fpay-20200630.xsd#ContingenciesAndOtherUncertainties" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/Commitments" xlink:href="fpay-20200630.xsd#Commitments" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PaycheckProtectionProgram" xlink:href="fpay-20200630.xsd#PaycheckProtectionProgram" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesTables" xlink:href="fpay-20200630.xsd#LeasesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PropertyAndEquipmentTables" xlink:href="fpay-20200630.xsd#PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables" xlink:href="fpay-20200630.xsd#PromissoryNotesRelatedPartiesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables" xlink:href="fpay-20200630.xsd#LoanPayableUnderCreditAgreementTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructureTables" xlink:href="fpay-20200630.xsd#CapitalStructureTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptionsTables" xlink:href="fpay-20200630.xsd#StockOptionsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/BusinessDetails" xlink:href="fpay-20200630.xsd#BusinessDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails1" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails1" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails2" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails2" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails3" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails3" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails4" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetails4" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetailsTextual" xlink:href="fpay-20200630.xsd#SummaryOfSignificantAccountingPoliciesDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails" xlink:href="fpay-20200630.xsd#LeasesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails1" xlink:href="fpay-20200630.xsd#LeasesDetails1" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails2" xlink:href="fpay-20200630.xsd#LeasesDetails2" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails3" xlink:href="fpay-20200630.xsd#LeasesDetails3" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetails4" xlink:href="fpay-20200630.xsd#LeasesDetails4" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LeasesDetailsTextual" xlink:href="fpay-20200630.xsd#LeasesDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PropertyAndEquipmentDetails" xlink:href="fpay-20200630.xsd#PropertyAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PropertyAndEquipmentDetailsTextual" xlink:href="fpay-20200630.xsd#PropertyAndEquipmentDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails" xlink:href="fpay-20200630.xsd#PromissoryNotesRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PromissoryNotesDetailsTextual" xlink:href="fpay-20200630.xsd#PromissoryNotesDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails" xlink:href="fpay-20200630.xsd#LoanPayableUnderCreditAgreementDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetailsTextual" xlink:href="fpay-20200630.xsd#LoanPayableUnderCreditAgreementDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails" xlink:href="fpay-20200630.xsd#CapitalStructureDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructureDetails1" xlink:href="fpay-20200630.xsd#CapitalStructureDetails1" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/CapitalStructureDetailsTextual" xlink:href="fpay-20200630.xsd#CapitalStructureDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptionsDetails" xlink:href="fpay-20200630.xsd#StockOptionsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptionsDetails1" xlink:href="fpay-20200630.xsd#StockOptionsDetails1" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/StockOptionsDetailsTextual" xlink:href="fpay-20200630.xsd#StockOptionsDetailsTextual" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/IncomeTaxesDetails" xlink:href="fpay-20200630.xsd#IncomeTaxesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/ExchangeOfferOfWarrantsDetails" xlink:href="fpay-20200630.xsd#ExchangeOfferOfWarrantsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://anchorfundingservices.com/role/PaycheckProtectionProgramDetails" xlink:href="fpay-20200630.xsd#PaycheckProtectionProgramDetails" xlink:type="simple" />
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/DocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DocumentAndEntityInformationAbstract" xlink:label="loc_fpayDocumentAndEntityInformationAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiCurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiDocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiDocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiDocumentFiscalYearFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiEntitySmallBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiEntityEmergingGrowthCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiEntityShellCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiEntityFileNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiEntityInteractiveDataCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDocumentAndEntityInformationAbstract" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapAssetsAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaapAssetsCurrentAbstract" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeaseMerchandise" xlink:label="loc_fpayLeaseMerchandise" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_fpayLeaseMerchandise" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherAssets" xlink:label="loc_us-gaapOtherAssets" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapOtherAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaapLiabilitiesCurrentAbstract" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilitiesCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapLoansPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NotesPayableCurrent" xlink:label="loc_us-gaapNotesPayableCurrent" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapNotesPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNoteCurrent" xlink:label="loc_fpayPromissoryNoteCurrent" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_fpayPromissoryNoteCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherShortTermBorrowings" xlink:label="loc_us-gaapOtherShortTermBorrowings" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapOtherShortTermBorrowings" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLongTermLoansPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongTermNotesPayable" xlink:label="loc_us-gaapLongTermNotesPayable" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLongTermNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNoteNoncurrent" xlink:label="loc_fpayPromissoryNoteNoncurrent" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_fpayPromissoryNoteNoncurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccruedIncomeTaxesNoncurrent" xlink:label="loc_us-gaapAccruedIncomeTaxesNoncurrent" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapAccruedIncomeTaxesNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_us-gaapStockholdersEquityAbstract" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertiblePreferredStockSeriesOne" xlink:label="loc_fpayConvertiblePreferredStockSeriesOne" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_fpayConvertiblePreferredStockSeriesOne" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertiblePreferredStockSeriesTwo" xlink:label="loc_fpayConvertiblePreferredStockSeriesTwo" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_fpayConvertiblePreferredStockSeriesTwo" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockValueOutstanding" xlink:label="loc_us-gaapCommonStockValueOutstanding" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapCommonStockValueOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesConvertiblePreferredStockMember" xlink:label="loc_fpaySeriesConvertiblePreferredStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_fpaySeriesConvertiblePreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesConvertiblePreferredStockOneMember" xlink:label="loc_fpaySeriesConvertiblePreferredStockOneMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_fpaySeriesConvertiblePreferredStockOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentUnamortizedPremiumCurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedPremiumCurrent" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedPremiumCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UnamortizedDebtIssuanceExpense" xlink:label="loc_us-gaapUnamortizedDebtIssuanceExpense" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapUnamortizedDebtIssuanceExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent" xlink:label="loc_us-gaapDebtInstrumentUnamortizedPremiumNoncurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedPremiumNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PreferredStockStatedValue" xlink:label="loc_fpayPreferredStockStatedValue" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayPreferredStockStatedValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations (unaudited)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="loc_us-gaapIncomeStatementAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenuesAbstract" xlink:label="loc_us-gaapRevenuesAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapRevenuesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesIncomeStatementLeaseRevenue" xlink:label="loc_us-gaapOperatingLeasesIncomeStatementLeaseRevenue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRevenuesAbstract" xlink:to="loc_us-gaapOperatingLeasesIncomeStatementLeaseRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeaseMerchandiseSold" xlink:label="loc_fpayLeaseMerchandiseSold" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRevenuesAbstract" xlink:to="loc_fpayLeaseMerchandiseSold" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRevenuesAbstract" xlink:to="loc_us-gaapRevenues" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CostsAndExpensesAbstract" xlink:label="loc_us-gaapCostsAndExpensesAbstract" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapCostsAndExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CostOfLeaseRevenuesFees" xlink:label="loc_fpayCostOfLeaseRevenuesFees" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCostsAndExpensesAbstract" xlink:to="loc_fpayCostOfLeaseRevenuesFees" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CostOfMerchandiseSold" xlink:label="loc_fpayCostOfMerchandiseSold" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCostsAndExpensesAbstract" xlink:to="loc_fpayCostOfMerchandiseSold" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_MarketingExpense" xlink:label="loc_us-gaapMarketingExpense" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCostsAndExpensesAbstract" xlink:to="loc_us-gaapMarketingExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LaborAndRelatedExpense" xlink:label="loc_us-gaapLaborAndRelatedExpense" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCostsAndExpensesAbstract" xlink:to="loc_us-gaapLaborAndRelatedExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherOperatingIncomeExpenseNet" xlink:label="loc_us-gaapOtherOperatingIncomeExpenseNet" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCostsAndExpensesAbstract" xlink:to="loc_us-gaapOtherOperatingIncomeExpenseNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CostsAndExpenses" xlink:label="loc_us-gaapCostsAndExpenses" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCostsAndExpensesAbstract" xlink:to="loc_us-gaapCostsAndExpenses" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DeemedDividendFromExchangeOfferOfWarrant" xlink:label="loc_fpayDeemedDividendFromExchangeOfferOfWarrant" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_fpayDeemedDividendFromExchangeOfferOfWarrant" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockDividendsAndOtherAdjustments" xlink:label="loc_us-gaapPreferredStockDividendsAndOtherAdjustments" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapPreferredStockDividendsAndOtherAdjustments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareBasicAndDilutedAbstract" xlink:label="loc_us-gaapEarningsPerShareBasicAndDilutedAbstract" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapEarningsPerShareBasicAndDilutedAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareBasicAndDiluted" xlink:label="loc_us-gaapEarningsPerShareBasicAndDiluted" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareBasicAndDilutedAbstract" xlink:to="loc_us-gaapEarningsPerShareBasicAndDiluted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract" xlink:label="loc_us-gaapWeightedAverageNumberOfSharesOutstandingAbstract" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapWeightedAverageNumberOfSharesOutstandingAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapWeightedAverageNumberOfSharesOutstandingAbstract" xlink:to="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StatementsOfChangesInStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (unaudited)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="loc_us-gaapStatementOfStockholdersEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfStockholdersEquityAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="60" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesConvertiblePreferredStockMember" xlink:label="loc_fpaySeriesConvertiblePreferredStockMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_fpaySeriesConvertiblePreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesConvertiblePreferredStockOneMember" xlink:label="loc_fpaySeriesConvertiblePreferredStockOneMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_fpaySeriesConvertiblePreferredStockOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapRetainedEarningsMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="loc_us-gaapSharesOutstanding" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesOutstanding" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition" xlink:label="loc_fpayAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConversionOfStockOptionsIntoCommonStock" xlink:label="loc_fpayConversionOfStockOptionsIntoCommonStock" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayConversionOfStockOptionsIntoCommonStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConversionOfStockOptionsIntoCommonStockShare" xlink:label="loc_fpayConversionOfStockOptionsIntoCommonStockShare" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayConversionOfStockOptionsIntoCommonStockShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement" xlink:label="loc_fpayIssuanceOfWarrantsInConnectionWithConsultingAgreement" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayIssuanceOfWarrantsInConnectionWithConsultingAgreement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalOther" xlink:label="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalOther" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IssuanceOfSharesAndWarrantsInConnectionWithEquityRaise" xlink:label="loc_fpayIssuanceOfSharesAndWarrantsInConnectionWithEquityRaise" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayIssuanceOfSharesAndWarrantsInConnectionWithEquityRaise" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IssuanceOfSharesAndWarrantsInEauityRaise" xlink:label="loc_fpayIssuanceOfSharesAndWarrantsInEauityRaise" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayIssuanceOfSharesAndWarrantsInEauityRaise" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdjustmentToAdditionalPaidInCapitalOther" xlink:label="loc_fpayAdjustmentToAdditionalPaidInCapitalOther" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayAdjustmentToAdditionalPaidInCapitalOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConversionOfWarrantsIntoCommonStock" xlink:label="loc_fpayConversionOfWarrantsIntoCommonStock" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayConversionOfWarrantsIntoCommonStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConversionOfWarrantsIntoCommonStockShares" xlink:label="loc_fpayConversionOfWarrantsIntoCommonStockShares" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayConversionOfWarrantsIntoCommonStockShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExchangeOfferOfWarrants" xlink:label="loc_fpayExchangeOfferOfWarrants" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayExchangeOfferOfWarrants" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExchangeOfferOfWarrantsShares" xlink:label="loc_fpayExchangeOfferOfWarrantsShares" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayExchangeOfferOfWarrantsShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_2" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="loc_us-gaapSharesOutstanding_2" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesOutstanding_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows (unaudited)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="loc_us-gaapStatementOfCashFlowsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationAmortizationAndAccretionNet" xlink:label="loc_us-gaapDepreciationAmortizationAndAccretionNet" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapDepreciationAmortizationAndAccretionNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherDepreciationAndAmortization" xlink:label="loc_us-gaapOtherDepreciationAndAmortization" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapOtherDepreciationAndAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_InterestInKindAddedToPromissoryNotesBalance" xlink:label="loc_fpayInterestInKindAddedToPromissoryNotesBalance" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_fpayInterestInKindAddedToPromissoryNotesBalance" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IncreaseDecreaseInLeaseMerchandise" xlink:label="loc_fpayIncreaseDecreaseInLeaseMerchandise" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_fpayIncreaseDecreaseInLeaseMerchandise" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:label="loc_us-gaapIncreaseDecreaseInSecurityDeposits" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInSecurityDeposits" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayable" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedLiabilities" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeasePrincipalPayments" xlink:label="loc_us-gaapFinanceLeasePrincipalPayments" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapFinanceLeasePrincipalPayments" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromOtherEquity" xlink:label="loc_us-gaapProceedsFromOtherEquity" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromOtherEquity" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOfWarrants" xlink:label="loc_us-gaapProceedsFromIssuanceOfWarrants" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromIssuanceOfWarrants" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="loc_us-gaapProceedsFromStockOptionsExercised" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromStockOptionsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOfDebt" xlink:label="loc_us-gaapProceedsFromIssuanceOfDebt" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromIssuanceOfDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_RepaymentOfLoanPayableUnderCreditAgreement" xlink:label="loc_fpayRepaymentOfLoanPayableUnderCreditAgreement" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_fpayRepaymentOfLoanPayableUnderCreditAgreement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="loc_us-gaapRepaymentsOfNotesPayable" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfNotesPayable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RepaymentsOfLongtermLoansFromVendors" xlink:label="loc_us-gaapRepaymentsOfLongtermLoansFromVendors" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfLongtermLoansFromVendors" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue_2" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="loc_us-gaapSupplementalCashFlowInformationAbstract" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestPaidNet" xlink:label="loc_us-gaapInterestPaidNet" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapInterestPaidNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DeemedDividendFromExchangeOfferOfWarrant" xlink:label="loc_fpayDeemedDividendFromExchangeOfferOfWarrant" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_fpayDeemedDividendFromExchangeOfferOfWarrant" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_Conversionofpreferredstocktocommonstock" xlink:label="loc_fpayConversionofpreferredstocktocommonstock" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_fpayConversionofpreferredstocktocommonstock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BasisOfPresentation" xlink:title="00000007 - Disclosure - Basis of Presentation">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_BasisOfPresentationAbstract" xlink:label="loc_fpayBasisOfPresentationAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_BasisOfAccounting" xlink:label="loc_us-gaapBasisOfAccounting" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayBasisOfPresentationAbstract" xlink:to="loc_us-gaapBasisOfAccounting" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Business" xlink:title="00000008 - Disclosure - Business and Liquidity">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_BusinessAbstract" xlink:label="loc_fpayBusinessAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_BusinessCombinationDisclosureTextBlock" xlink:label="loc_us-gaapBusinessCombinationDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayBusinessAbstract" xlink:to="loc_us-gaapBusinessCombinationDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Summaryofsignificantaccountingpolicies" xlink:title="00000009 - Disclosure - Summary of Significant Accounting Policies">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="loc_us-gaapSignificantAccountingPoliciesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapSignificantAccountingPoliciesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Leases" xlink:title="00000010 - Disclosure - Leases">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NotesToFinancialStatementsAbstract" xlink:label="loc_fpayNotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeasesDisclosureTextBlock" xlink:label="loc_fpayLeasesDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_fpayLeasesDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyAndEquipment" xlink:title="00000011 - Disclosure - Property and Equipment">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedParties" xlink:title="00000012 - Disclosure - Promissory Notes Related Parties">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNotesTextBlock" xlink:label="loc_fpayPromissoryNotesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_fpayPromissoryNotesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement" xlink:title="00000013 - Disclosure - Loan Payable Under Credit Agreement">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LoanPayableDisclosureTextBlock" xlink:label="loc_fpayLoanPayableDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_fpayLoanPayableDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructure" xlink:title="00000014 - Disclosure - Capital Structure">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract" xlink:label="loc_us-gaapStockholdersEquityNoteAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="loc_us-gaapStockholdersEquityNoteDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityNoteAbstract" xlink:to="loc_us-gaapStockholdersEquityNoteDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptions" xlink:title="00000015 - Disclosure - Stock Options">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxes" xlink:title="00000016 - Disclosure - Income Taxes">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="loc_us-gaapIncomeTaxDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapIncomeTaxDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ExchangeOfferOfWarrants" xlink:title="00000017 - Disclosure - Exchange Offer of Warrants">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsAbstract" xlink:label="loc_fpayWarrantsAbstract" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExchangeOfferOfWarrantsTextBlock" xlink:label="loc_fpayExchangeOfferOfWarrantsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayWarrantsAbstract" xlink:to="loc_fpayExchangeOfferOfWarrantsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ContingenciesAndOtherUncertainties" xlink:title="00000018 - Disclosure - Contingencies and other Uncertainties">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LossContingencyDisclosures" xlink:label="loc_us-gaapLossContingencyDisclosures" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapLossContingencyDisclosures" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/Commitments" xlink:title="00000019 - Disclosure - Commitments">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapCommitmentsAndContingenciesDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PaycheckProtectionProgram" xlink:title="00000020 - Disclosure - Promissory Note Paycheck Protection Program">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PaycheckProtectionProgramAbstract" xlink:label="loc_fpayPaycheckProtectionProgramAbstract" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PaycheckProtectionProgramTextBlock" xlink:label="loc_fpayPaycheckProtectionProgramTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPaycheckProtectionProgramAbstract" xlink:to="loc_fpayPaycheckProtectionProgramTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000021 - Disclosure - Summary of Significant Accounting Policies (Policies)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock" xlink:label="loc_us-gaapConsolidationPolicyTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapConsolidationPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UseOfEstimates" xlink:label="loc_us-gaapUseOfEstimates" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapUseOfEstimates" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="loc_us-gaapRevenueRecognitionPolicyTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapRevenueRecognitionPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:label="loc_us-gaapReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LessorLeasesPolicyTextBlock" xlink:label="loc_us-gaapLessorLeasesPolicyTextBlock" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapLessorLeasesPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtPolicyTextBlock" xlink:label="loc_us-gaapDebtPolicyTextBlock" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapDebtPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsPolicyTextBlock" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapGoodwillAndIntangibleAssetsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:label="loc_us-gaapSoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapSoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpensesPolicyTextBlock" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpensesPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_MarketingCostsPolicyTextBlock" xlink:label="loc_fpayMarketingCostsPolicyTextBlock" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_fpayMarketingCostsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="loc_us-gaapEarningsPerSharePolicyTextBlock" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapEarningsPerSharePolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:label="loc_us-gaapCompensationRelatedCostsPolicyTextBlock" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapCompensationRelatedCostsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:label="loc_us-gaapFairValueOfFinancialInstrumentsPolicy" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapFairValueOfFinancialInstrumentsPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock" xlink:label="loc_us-gaapIncomeTaxPolicyTextBlock" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapIncomeTaxPolicyTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="00000022 - Disclosure - Summary of Significant Accounting Policies (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:label="loc_us-gaapScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:label="loc_fpayScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_fpayScheduleOfAllowanceForDoubtfulAccountsTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeaseMerchandiseTableTextBlock" xlink:label="loc_fpayLeaseMerchandiseTableTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_fpayLeaseMerchandiseTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:label="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:label="loc_us-gaapScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesTables" xlink:title="00000023 - Disclosure - Leases (Tables)">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NotesToFinancialStatementsAbstract" xlink:label="loc_fpayNotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:label="loc_us-gaapOperatingLeaseLeaseIncomeTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapOperatingLeaseLeaseIncomeTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:label="loc_us-gaapScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:label="loc_srtScheduleOfCondensedBalanceSheetTableTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_srtScheduleOfCondensedBalanceSheetTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:label="loc_fpayScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_fpayScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:label="loc_us-gaapScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities" xlink:label="loc_fpayScheduleOfUndiscountedOperatingLeaseLiabilities" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_fpayScheduleOfUndiscountedOperatingLeaseLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:label="loc_fpayScheduleOfUndiscountedFinanceLeaseLiabilities" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_fpayScheduleOfUndiscountedFinanceLeaseLiabilities" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyAndEquipmentTables" xlink:title="00000024 - Disclosure - Property and Equipment (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables" xlink:title="00000025 - Disclosure - Promissory Notes Related Parties (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:label="loc_fpayScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_fpayScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables" xlink:title="00000026 - Disclosure - Loan Payable Under Credit Agreement (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:label="loc_fpayScheduleOfCovenantRequirementsAndFlexshoppersActualResults" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_fpayScheduleOfCovenantRequirementsAndFlexshoppersActualResults" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureTables" xlink:title="00000027 - Disclosure - Capital Structure (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract" xlink:label="loc_us-gaapStockholdersEquityNoteAbstract" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" xlink:label="loc_fpayScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityNoteAbstract" xlink:to="loc_fpayScheduleOfStockholdersEquityWarrantsOrRightsTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:label="loc_us-gaapScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityNoteAbstract" xlink:to="loc_us-gaapScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsTables" xlink:title="00000028 - Disclosure - Stock Options (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock" xlink:label="loc_us-gaapScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/BusinessDetails" xlink:title="00000029 - Disclosure - Business and Liquidity (Details)">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_BusinessAbstract" xlink:label="loc_fpayBusinessAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayBusinessAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_OwnershipAxis" xlink:label="loc_srtOwnershipAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtOwnershipAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_OwnershipDomain" xlink:label="loc_srtOwnershipDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtOwnershipAxis" xlink:to="loc_srtOwnershipDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_FlexShoppersLLCMember" xlink:label="loc_fpayFlexShoppersLLCMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtOwnershipDomain" xlink:to="loc_fpayFlexShoppersLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_BusinessTextual" xlink:label="loc_fpayBusinessTextual" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayBusinessTextual" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="loc_us-gaapLimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayBusinessTextual" xlink:to="loc_us-gaapLimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="loc_us-gaapEquityMethodInvestmentOwnershipPercentage" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayBusinessTextual" xlink:to="loc_us-gaapEquityMethodInvestmentOwnershipPercentage" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_FutureGrowthTerm" xlink:label="loc_fpayFutureGrowthTerm" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayBusinessTextual" xlink:to="loc_fpayFutureGrowthTerm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CreditAgreementDescription" xlink:label="loc_fpayCreditAgreementDescription" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayBusinessTextual" xlink:to="loc_fpayCreditAgreementDescription" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:title="00000030 - Disclosure - Summary of Significant Accounting Policies (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsReceivableGross" xlink:label="loc_us-gaapAccountsReceivableGross" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapAccountsReceivableGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AllowanceForDoubtfulAccountReceivable" xlink:label="loc_fpayAllowanceForDoubtfulAccountReceivable" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_fpayAllowanceForDoubtfulAccountReceivable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsReceivableNet" xlink:label="loc_us-gaapAccountsReceivableNet" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapAccountsReceivableNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails1" xlink:title="00000031 - Disclosure - Summary of Significant Accounting Policies (Details 1)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:label="loc_us-gaapAllowanceForDoubtfulAccountsReceivable" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapAllowanceForDoubtfulAccountsReceivable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:label="loc_us-gaapAllowanceForDoubtfulAccountsReceivableWriteOffs" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapAllowanceForDoubtfulAccountsReceivableWriteOffs" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:label="loc_us-gaapAllowanceForDoubtfulAccountsReceivable_2" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapAllowanceForDoubtfulAccountsReceivable_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails2" xlink:title="00000032 - Disclosure - Summary of Significant Accounting Policies (Details 2)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CapitalLeasedAssetsGross" xlink:label="loc_us-gaapCapitalLeasedAssetsGross" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapCapitalLeasedAssetsGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation" xlink:label="loc_us-gaapCapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapCapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ImpairmentReserve" xlink:label="loc_fpayImpairmentReserve" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_fpayImpairmentReserve" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet" xlink:label="loc_us-gaapCapitalLeasesBalanceSheetAssetsByMajorClassNet" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapCapitalLeasesBalanceSheetAssetsByMajorClassNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails3" xlink:title="00000033 - Disclosure - Summary of Significant Accounting Policies (Details 3)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:label="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConvertiblePreferredStockMember" xlink:label="loc_us-gaapConvertiblePreferredStockMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapConvertiblePreferredStockMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertibleSeriesTwoPreferredStockMember" xlink:label="loc_fpayConvertibleSeriesTwoPreferredStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_fpayConvertibleSeriesTwoPreferredStockMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:label="loc_fpayConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_fpayConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaapAntidilutiveSecuritiesNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="loc_us-gaapAntidilutiveSecuritiesNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockOptionMember" xlink:label="loc_us-gaapStockOptionMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_us-gaapStockOptionMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaapWarrantMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_us-gaapWarrantMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails4" xlink:title="00000034 - Disclosure - Summary of Significant Accounting Policies (Details 4)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NumeratorDisclosureAbstract" xlink:label="loc_fpayNumeratorDisclosureAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_fpayNumeratorDisclosureAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNumeratorDisclosureAbstract" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherPreferredStockDividendsAndAdjustments" xlink:label="loc_us-gaapOtherPreferredStockDividendsAndAdjustments" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNumeratorDisclosureAbstract" xlink:to="loc_us-gaapOtherPreferredStockDividendsAndAdjustments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DeemedDividendFromExchangeOffersOfWarrant" xlink:label="loc_fpayDeemedDividendFromExchangeOffersOfWarrant" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNumeratorDisclosureAbstract" xlink:to="loc_fpayDeemedDividendFromExchangeOffersOfWarrant" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNumeratorDisclosureAbstract" xlink:to="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DenominatorDisclosureAbstract" xlink:label="loc_fpayDenominatorDisclosureAbstract" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_fpayDenominatorDisclosureAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDenominatorDisclosureAbstract" xlink:to="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="loc_us-gaapEarningsPerShareBasic" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDenominatorDisclosureAbstract" xlink:to="loc_us-gaapEarningsPerShareBasic" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="loc_us-gaapEarningsPerShareDiluted" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayDenominatorDisclosureAbstract" xlink:to="loc_us-gaapEarningsPerShareDiluted" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetailsTextual" xlink:title="00000035 - Disclosure - Summary of Significant Accounting Policies (Details Textual)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaapLongtermDebtTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapLongtermDebtTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaapLongtermDebtTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLongtermDebtTypeAxis" xlink:to="loc_us-gaapLongtermDebtTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNotesMember" xlink:label="loc_fpayPromissoryNotesMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLongtermDebtTypeDomain" xlink:to="loc_fpayPromissoryNotesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CreditAgreementMember" xlink:label="loc_fpayCreditAgreementMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLongtermDebtTypeDomain" xlink:to="loc_fpayCreditAgreementMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:label="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationMethod" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationMethod" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationMethod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AccountsReceivableChargedOffAgainstAllowance" xlink:label="loc_fpayAccountsReceivableChargedOffAgainstAllowance" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:to="loc_fpayAccountsReceivableChargedOffAgainstAllowance" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_InterestExpenseDebtIncludingAmortization" xlink:label="loc_fpayInterestExpenseDebtIncludingAmortization" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:to="loc_fpayInterestExpenseDebtIncludingAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsForSoftware" xlink:label="loc_us-gaapPaymentsForSoftware" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:to="loc_us-gaapPaymentsForSoftware" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CapitalizedComputerSoftwareAmortization1" xlink:label="loc_us-gaapCapitalizedComputerSoftwareAmortization1" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:to="loc_us-gaapCapitalizedComputerSoftwareAmortization1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_RevenueRecognition" xlink:label="loc_fpayRevenueRecognition" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:to="loc_fpayRevenueRecognition" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts" xlink:label="loc_us-gaapPaymentsOfDebtIssuanceCosts" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:to="loc_us-gaapPaymentsOfDebtIssuanceCosts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_TaxBenefitsDescription" xlink:label="loc_fpayTaxBenefitsDescription" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:to="loc_fpayTaxBenefitsDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UnrecognizedTaxBenefits" xlink:label="loc_us-gaapUnrecognizedTaxBenefits" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpaySummaryOfSignificantAccountingPoliciesTextualAbstract" xlink:to="loc_us-gaapUnrecognizedTaxBenefits" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails" xlink:title="00000036 - Disclosure - Leases (Details)">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NotesToFinancialStatementsAbstract" xlink:label="loc_fpayNotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueCurrent" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInTwoYears" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInThreeYears" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInFourYears" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInFiveYears" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueThereafter" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDue" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDue" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails1" xlink:title="00000037 - Disclosure - Leases (Details 1)">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NotesToFinancialStatementsAbstract" xlink:label="loc_fpayNotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapAssetsAbstract" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAsset" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAsset" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseRightOfUseAsset" xlink:label="loc_us-gaapFinanceLeaseRightOfUseAsset" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapFinanceLeaseRightOfUseAsset" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_TotalLeaseAssets" xlink:label="loc_fpayTotalLeaseAssets" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_fpayTotalLeaseAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAbstract" xlink:label="loc_us-gaapLiabilitiesAbstract" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapLiabilitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAbstract" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseLiabilityCurrent" xlink:label="loc_us-gaapFinanceLeaseLiabilityCurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAbstract" xlink:to="loc_us-gaapFinanceLeaseLiabilityCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherLongTermDebtNoncurrent" xlink:label="loc_us-gaapOtherLongTermDebtNoncurrent" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAbstract" xlink:to="loc_us-gaapOtherLongTermDebtNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapFinanceLeaseLiabilityNoncurrent" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAbstract" xlink:to="loc_us-gaapFinanceLeaseLiabilityNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_TotalLeaseLiabilities" xlink:label="loc_fpayTotalLeaseLiabilities" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAbstract" xlink:to="loc_fpayTotalLeaseLiabilities" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails2" xlink:title="00000038 - Disclosure - Leases (Details 2)">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NotesToFinancialStatementsAbstract" xlink:label="loc_fpayNotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="loc_us-gaapIncomeStatementLocationAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapIncomeStatementLocationAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaapIncomeStatementLocationDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementLocationAxis" xlink:to="loc_us-gaapIncomeStatementLocationDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeasesMember" xlink:label="loc_fpayOperatingLeasesMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_fpayOperatingLeasesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_FinanceLeasesMember" xlink:label="loc_fpayFinanceLeasesMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_fpayFinanceLeasesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:label="loc_us-gaapOperatingLeaseWeightedAverageDiscountRatePercent" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingLeaseWeightedAverageDiscountRatePercent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:label="loc_us-gaapOperatingLeaseWeightedAverageRemainingLeaseTerm1" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails3" xlink:title="00000039 - Disclosure - Leases (Details 3)">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NotesToFinancialStatementsAbstract" xlink:label="loc_fpayNotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeasePayments" xlink:label="loc_us-gaapOperatingLeasePayments" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapOperatingLeasePayments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_FinanceLeasePrincipalPayment" xlink:label="loc_fpayFinanceLeasePrincipalPayment" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_fpayFinanceLeasePrincipalPayment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability" xlink:label="loc_us-gaapRightOfUseAssetObtainedInExchangeForOperatingLeaseLiability" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapRightOfUseAssetObtainedInExchangeForOperatingLeaseLiability" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" xlink:label="loc_us-gaapRightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapRightOfUseAssetObtainedInExchangeForFinanceLeaseLiability" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetails4" xlink:title="00000040 - Disclosure - Leases (Details 4)">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NotesToFinancialStatementsAbstract" xlink:label="loc_fpayNotesToFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayNotesToFinancialStatementsAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="loc_us-gaapIncomeStatementLocationAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapIncomeStatementLocationAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaapIncomeStatementLocationDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementLocationAxis" xlink:to="loc_us-gaapIncomeStatementLocationDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeasesMember" xlink:label="loc_fpayOperatingLeasesMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_fpayOperatingLeasesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_FinanceLeasesMember" xlink:label="loc_fpayFinanceLeasesMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_fpayFinanceLeasesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities" xlink:label="loc_fpayTotalUndiscountedCashFlowsOperatingLeaseLiabilities" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayTotalUndiscountedCashFlowsOperatingLeaseLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeaseInterestExpenses" xlink:label="loc_fpayOperatingLeaseInterestExpenses" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayOperatingLeaseInterestExpenses" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiability" xlink:label="loc_us-gaapOperatingLeaseLiability" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingLeaseLiability" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LeasesDetailsTextual" xlink:title="00000041 - Disclosure - Leases (Details Textual)">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeasesDetailsTextualAbstract" xlink:label="loc_fpayLeasesDetailsTextualAbstract" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LeasesTextualAbstract" xlink:label="loc_fpayLeasesTextualAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesDetailsTextualAbstract" xlink:to="loc_fpayLeasesTextualAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeasesExpiration" xlink:label="loc_fpayOperatingLeasesExpiration" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesTextualAbstract" xlink:to="loc_fpayOperatingLeasesExpiration" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LessorOperatingLeaseDescription" xlink:label="loc_us-gaapLessorOperatingLeaseDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesTextualAbstract" xlink:to="loc_us-gaapLessorOperatingLeaseDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseCost" xlink:label="loc_us-gaapOperatingLeaseCost" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesTextualAbstract" xlink:to="loc_us-gaapOperatingLeaseCost" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeasesLiability" xlink:label="loc_fpayOperatingLeasesLiability" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesTextualAbstract" xlink:to="loc_fpayOperatingLeasesLiability" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeaseAssets" xlink:label="loc_fpayOperatingLeaseAssets" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesTextualAbstract" xlink:to="loc_fpayOperatingLeaseAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DirectCostsAssociatedWithOperatingLeaseCapitalized" xlink:label="loc_fpayDirectCostsAssociatedWithOperatingLeaseCapitalized" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesTextualAbstract" xlink:to="loc_fpayDirectCostsAssociatedWithOperatingLeaseCapitalized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseAndRentalExpense" xlink:label="loc_us-gaapLeaseAndRentalExpense" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesTextualAbstract" xlink:to="loc_us-gaapLeaseAndRentalExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DescriptionOfLeasingArrangements" xlink:label="loc_fpayDescriptionOfLeasingArrangements" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesTextualAbstract" xlink:to="loc_fpayDescriptionOfLeasingArrangements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLeasesRentExpenseMonthlyRent" xlink:label="loc_fpayOperatingLeasesRentExpenseMonthlyRent" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesTextualAbstract" xlink:to="loc_fpayOperatingLeasesRentExpenseMonthlyRent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_TermOfLease" xlink:label="loc_fpayTermOfLease" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesTextualAbstract" xlink:to="loc_fpayTermOfLease" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AreaOfLand" xlink:label="loc_us-gaapAreaOfLand" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesTextualAbstract" xlink:to="loc_us-gaapAreaOfLand" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdditionalLeaseTerm" xlink:label="loc_fpayAdditionalLeaseTerm" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesTextualAbstract" xlink:to="loc_fpayAdditionalLeaseTerm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" xlink:label="loc_us-gaapDefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLeasesTextualAbstract" xlink:to="loc_us-gaapDefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyAndEquipmentDetails" xlink:title="00000042 - Disclosure - Property and Equipment (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_srtRangeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FurnitureAndFixturesMember" xlink:label="loc_us-gaapFurnitureAndFixturesMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapFurnitureAndFixturesMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WebsiteAndInternalUseSoftwareMember" xlink:label="loc_fpayWebsiteAndInternalUseSoftwareMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_fpayWebsiteAndInternalUseSoftwareMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ComputersAndSoftwareMember" xlink:label="loc_fpayComputersAndSoftwareMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_fpayComputersAndSoftwareMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsNet" xlink:label="loc_us-gaapAssetsNet" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAssetsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:label="loc_us-gaapPropertyPlantAndEquipmentUsefulLife" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentUsefulLife" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PropertyAndEquipmentDetailsTextual" xlink:title="00000043 - Disclosure - Property and Equipment (Details Textual)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PropertyAndEquipmentTextualAbstract" xlink:label="loc_fpayPropertyAndEquipmentTextualAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_fpayPropertyAndEquipmentTextualAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPropertyAndEquipmentTextualAbstract" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails" xlink:title="00000044 - Disclosure - Promissory Notes Related Parties (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodAxis" xlink:label="loc_us-gaapDebtInstrumentRedemptionPeriodAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapDebtInstrumentRedemptionPeriodAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodDomain" xlink:label="loc_us-gaapDebtInstrumentRedemptionPeriodDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentRedemptionPeriodAxis" xlink:to="loc_us-gaapDebtInstrumentRedemptionPeriodDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodOneMember" xlink:label="loc_us-gaapDebtInstrumentRedemptionPeriodOneMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentRedemptionPeriodDomain" xlink:to="loc_us-gaapDebtInstrumentRedemptionPeriodOneMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentRedemptionPeriodTwoMember" xlink:label="loc_us-gaapDebtInstrumentRedemptionPeriodTwoMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentRedemptionPeriodDomain" xlink:to="loc_us-gaapDebtInstrumentRedemptionPeriodTwoMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentInterest" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentInterest" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentInterest" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PromissoryNotesDetailsTextual" xlink:title="00000045 - Disclosure - Promissory Notes Related Parties (Details Textual)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtRangeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_TitleOfIndividualAxis" xlink:label="loc_srtTitleOfIndividualAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtTitleOfIndividualAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:label="loc_srtTitleOfIndividualWithRelationshipToEntityDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtTitleOfIndividualAxis" xlink:to="loc_srtTitleOfIndividualWithRelationshipToEntityDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ChiefFinancialOfficerMember" xlink:label="loc_srtChiefFinancialOfficerMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtTitleOfIndividualWithRelationshipToEntityDomain" xlink:to="loc_srtChiefFinancialOfficerMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="loc_us-gaapRelatedPartyTransactionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapRelatedPartyTransactionAxis" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaapRelatedPartyTransactionDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionAxis" xlink:to="loc_us-gaapRelatedPartyTransactionDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NrnsMember" xlink:label="loc_fpayNrnsMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_fpayNrnsMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_HeiserMember" xlink:label="loc_fpayHeiserMember" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionDomain" xlink:to="loc_fpayHeiserMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PromissoryNotesTextualAbstract" xlink:label="loc_fpayPromissoryNotesTextualAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayPromissoryNotesTextualAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LineOfCreditFacilityDescription" xlink:label="loc_us-gaapLineOfCreditFacilityDescription" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPromissoryNotesTextualAbstract" xlink:to="loc_us-gaapLineOfCreditFacilityDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPromissoryNotesTextualAbstract" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DescriptionOfNotesAmendedAndRestated" xlink:label="loc_fpayDescriptionOfNotesAmendedAndRestated" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPromissoryNotesTextualAbstract" xlink:to="loc_fpayDescriptionOfNotesAmendedAndRestated" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPromissoryNotesTextualAbstract" xlink:to="loc_us-gaapDebtInstrumentFaceAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LineOfCreditFacilityCommitmentFeePercentage" xlink:label="loc_us-gaapLineOfCreditFacilityCommitmentFeePercentage" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPromissoryNotesTextualAbstract" xlink:to="loc_us-gaapLineOfCreditFacilityCommitmentFeePercentage" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShortTermDebtLenderPayment" xlink:label="loc_fpayShortTermDebtLenderPayment" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPromissoryNotesTextualAbstract" xlink:to="loc_fpayShortTermDebtLenderPayment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LineOfCredit" xlink:label="loc_us-gaapLineOfCredit" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPromissoryNotesTextualAbstract" xlink:to="loc_us-gaapLineOfCredit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPromissoryNotesTextualAbstract" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightOutstanding" xlink:label="loc_us-gaapClassOfWarrantOrRightOutstanding" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPromissoryNotesTextualAbstract" xlink:to="loc_us-gaapClassOfWarrantOrRightOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPromissoryNotesTextualAbstract" xlink:to="loc_us-gaapDebtInstrumentMaturityDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_BearInterestRate" xlink:label="loc_fpayBearInterestRate" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPromissoryNotesTextualAbstract" xlink:to="loc_fpayBearInterestRate" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails" xlink:title="00000046 - Disclosure - Loan Payable Under Credit Agreement (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_deiLegalEntityAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_deiLegalEntityAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityDomain" xlink:label="loc_deiEntityDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiLegalEntityAxis" xlink:to="loc_deiEntityDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_RequiredCovenantMember" xlink:label="loc_fpayRequiredCovenantMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityDomain" xlink:to="loc_fpayRequiredCovenantMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ActualPositionMember" xlink:label="loc_fpayActualPositionMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityDomain" xlink:to="loc_fpayActualPositionMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_EquityBookValueNotLessThan" xlink:label="loc_fpayEquityBookValueNotLessThan" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_fpayEquityBookValueNotLessThan" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_UnrestrictedCashGreaterThan" xlink:label="loc_fpayUnrestrictedCashGreaterThan" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_fpayUnrestrictedCashGreaterThan" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1" xlink:label="loc_fpayConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_fpayConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetailsTextual" xlink:title="00000047 - Disclosure - Loan Payable Under Credit Agreement (Details Textual)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AgreementAxis" xlink:label="loc_fpayAgreementAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_fpayAgreementAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AgreementDomain" xlink:label="loc_fpayAgreementDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayAgreementAxis" xlink:to="loc_fpayAgreementDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CreditAgreementMember" xlink:label="loc_fpayCreditAgreementMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayAgreementDomain" xlink:to="loc_fpayCreditAgreementMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_LoanPayableTextualAbstract" xlink:label="loc_fpayLoanPayableTextualAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_fpayLoanPayableTextualAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDefaultLongtermDebtAmount" xlink:label="loc_us-gaapDebtDefaultLongtermDebtAmount" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLoanPayableTextualAbstract" xlink:to="loc_us-gaapDebtDefaultLongtermDebtAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLoanPayableTextualAbstract" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LineOfCreditFacilityDescription" xlink:label="loc_us-gaapLineOfCreditFacilityDescription" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLoanPayableTextualAbstract" xlink:to="loc_us-gaapLineOfCreditFacilityDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLoanPayableTextualAbstract" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OutstandingBalanceUnderCreditAgreements" xlink:label="loc_fpayOutstandingBalanceUnderCreditAgreements" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLoanPayableTextualAbstract" xlink:to="loc_fpayOutstandingBalanceUnderCreditAgreements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UnamortizedDebtIssuanceExpense" xlink:label="loc_us-gaapUnamortizedDebtIssuanceExpense" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLoanPayableTextualAbstract" xlink:to="loc_us-gaapUnamortizedDebtIssuanceExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PercentageOfBorrowing" xlink:label="loc_fpayPercentageOfBorrowing" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayLoanPayableTextualAbstract" xlink:to="loc_fpayPercentageOfBorrowing" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureDetails" xlink:title="00000048 - Disclosure - Capital Structure (Details)">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsAbstract" xlink:label="loc_fpayWarrantsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightTable" xlink:label="loc_us-gaapClassOfWarrantOrRightTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayWarrantsAbstract" xlink:to="loc_us-gaapClassOfWarrantOrRightTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightLineItems" xlink:label="loc_us-gaapClassOfWarrantOrRightLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapClassOfWarrantOrRightLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardDateAxis" xlink:label="loc_us-gaapAwardDateAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapAwardDateAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardDateDomain" xlink:label="loc_us-gaapAwardDateDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardDateAxis" xlink:to="loc_us-gaapAwardDateDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantTwoMember" xlink:label="loc_fpayWarrantTwoMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_fpayWarrantTwoMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantThreeMember" xlink:label="loc_fpayWarrantThreeMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_fpayWarrantThreeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantFourMember" xlink:label="loc_fpayWarrantFourMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_fpayWarrantFourMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantFiveMember" xlink:label="loc_fpayWarrantFiveMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_fpayWarrantFiveMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantSixMember" xlink:label="loc_fpayWarrantSixMember" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_fpayWarrantSixMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantSevenMember" xlink:label="loc_fpayWarrantSevenMember" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_fpayWarrantSevenMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis" xlink:label="loc_us-gaapClassOfWarrantOrRightAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapClassOfWarrantOrRightAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="loc_us-gaapClassOfWarrantOrRightDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightAxis" xlink:to="loc_us-gaapClassOfWarrantOrRightDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaapWarrantMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightDomain" xlink:to="loc_us-gaapWarrantMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable" xlink:label="loc_us-gaapClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsGranted" xlink:label="loc_fpayWarrantsGranted" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_fpayWarrantsGranted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue" xlink:label="loc_fpayIssuanceOfSharesAndWarrantsInEauityRaiseValue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_fpayIssuanceOfSharesAndWarrantsInEauityRaiseValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights" xlink:label="loc_fpayClassOfWarrantOrRightExercisePriceOfWarrantsOrRights" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_fpayClassOfWarrantOrRightExercisePriceOfWarrantsOrRights" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureDetails1" xlink:title="00000049 - Disclosure - Capital Structure (Details 1)">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsAbstract" xlink:label="loc_fpayWarrantsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightTable" xlink:label="loc_us-gaapClassOfWarrantOrRightTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayWarrantsAbstract" xlink:to="loc_us-gaapClassOfWarrantOrRightTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightLineItems" xlink:label="loc_us-gaapClassOfWarrantOrRightLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapClassOfWarrantOrRightLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis" xlink:label="loc_us-gaapClassOfWarrantOrRightAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapClassOfWarrantOrRightAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="loc_us-gaapClassOfWarrantOrRightDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightAxis" xlink:to="loc_us-gaapClassOfWarrantOrRightDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaapWarrantMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightDomain" xlink:to="loc_us-gaapWarrantMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExercisePriceAxis" xlink:label="loc_fpayExercisePriceAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_fpayExercisePriceAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExercisePriceDomain" xlink:label="loc_fpayExercisePriceDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceAxis" xlink:to="loc_fpayExercisePriceDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerFivePointFiveZeroMember" xlink:label="loc_fpayDollerFivePointFiveZeroMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerFivePointFiveZeroMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointTwoFiveMember" xlink:label="loc_fpayDollerOnePointTwoFiveMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointTwoFiveMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointSevenSixMember" xlink:label="loc_fpayDollerOnePointSevenSixMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointSevenSixMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointZeroZeroMember" xlink:label="loc_fpayDollerTwoPointZeroZeroMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerTwoPointZeroZeroMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointSixNineMember" xlink:label="loc_fpayDollerOnePointSixNineMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointSixNineMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointFiveFourMember" xlink:label="loc_fpayDollerOnePointFiveFourMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointFiveFourMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointZeroOneMember" xlink:label="loc_fpayDollerTwoPointZeroOneMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerTwoPointZeroOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointSevenEightMember" xlink:label="loc_fpayDollerTwoPointSevenEightMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerTwoPointSevenEightMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointFiveThreeMember" xlink:label="loc_fpayDollerTwoPointFiveThreeMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerTwoPointFiveThreeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerTwoPointNineThreeMember" xlink:label="loc_fpayDollerTwoPointNineThreeMember" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerTwoPointNineThreeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointFourZeroMember" xlink:label="loc_fpayDollerOnePointFourZeroMember" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointFourZeroMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOneTwoFiveZeroMember" xlink:label="loc_fpayDollerOneTwoFiveZeroMember" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOneTwoFiveZeroMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointThreeFourMember" xlink:label="loc_fpayDollerOnePointThreeFourMember" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointThreeFourMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointSevenFourMember" xlink:label="loc_fpayDollerOnePointSevenFourMember" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointSevenFourMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DollerOnePointNintyOneMember" xlink:label="loc_fpayDollerOnePointNintyOneMember" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExercisePriceDomain" xlink:to="loc_fpayDollerOnePointNintyOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightOutstanding" xlink:label="loc_us-gaapClassOfWarrantOrRightOutstanding" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightOutstanding" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesTwoPreferredStockWarrantsOutstanding" xlink:label="loc_fpaySeriesTwoPreferredStockWarrantsOutstanding" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_fpaySeriesTwoPreferredStockWarrantsOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantWeightedAverageRemainingContractualTerm" xlink:label="loc_fpayWarrantWeightedAverageRemainingContractualTerm" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_fpayWarrantWeightedAverageRemainingContractualTerm" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/CapitalStructureDetailsTextual" xlink:title="00000050 - Disclosure - Capital Structure (Details Textual)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityNoteAbstract" xlink:label="loc_us-gaapStockholdersEquityNoteAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityNoteAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis" xlink:label="loc_us-gaapClassOfWarrantOrRightAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapClassOfWarrantOrRightAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="loc_us-gaapClassOfWarrantOrRightDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightAxis" xlink:to="loc_us-gaapClassOfWarrantOrRightDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaapWarrantMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightDomain" xlink:to="loc_us-gaapWarrantMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesTwoConvertiblePreferredStockMember" xlink:label="loc_fpaySeriesTwoConvertiblePreferredStockMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_fpaySeriesTwoConvertiblePreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesOneConvertiblePreferredStockMember" xlink:label="loc_fpaySeriesOneConvertiblePreferredStockMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_fpaySeriesOneConvertiblePreferredStockMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConvertiblePreferredStockSeriesTwoMember" xlink:label="loc_fpayConvertiblePreferredStockSeriesTwoMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_fpayConvertiblePreferredStockSeriesTwoMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_TitleOfIndividualAxis" xlink:label="loc_srtTitleOfIndividualAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtTitleOfIndividualAxis" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:label="loc_srtTitleOfIndividualWithRelationshipToEntityDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtTitleOfIndividualAxis" xlink:to="loc_srtTitleOfIndividualWithRelationshipToEntityDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ConsultantMember" xlink:label="loc_fpayConsultantMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtTitleOfIndividualWithRelationshipToEntityDomain" xlink:to="loc_fpayConsultantMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="40" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_CapitalStructureTextualAbstract" xlink:label="loc_fpayCapitalStructureTextualAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_fpayCapitalStructureTextualAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapPreferredStockSharesAuthorized" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConversionOfStockSharesConverted1" xlink:label="loc_us-gaapConversionOfStockSharesConverted1" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapConversionOfStockSharesConverted1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapCommonStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:label="loc_us-gaapProceedsFromIssuanceOrSaleOfEquity" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapProceedsFromIssuanceOrSaleOfEquity" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:label="loc_us-gaapSaleOfStockNumberOfSharesIssuedInTransaction" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapSaleOfStockNumberOfSharesIssuedInTransaction" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SaleOfStockPricePerShare" xlink:label="loc_us-gaapSaleOfStockPricePerShare" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapSaleOfStockPricePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConvertiblePreferredStockTermsOfConversion" xlink:label="loc_us-gaapConvertiblePreferredStockTermsOfConversion" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapConvertiblePreferredStockTermsOfConversion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion" xlink:label="loc_us-gaapConvertiblePreferredStockSharesIssuedUponConversion" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapConvertiblePreferredStockSharesIssuedUponConversion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockVotingRights" xlink:label="loc_us-gaapCommonStockVotingRights" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapCommonStockVotingRights" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityReverseStockSplit" xlink:label="loc_us-gaapStockholdersEquityReverseStockSplit" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapStockholdersEquityReverseStockSplit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PreferredStockStatedValue" xlink:label="loc_fpayPreferredStockStatedValue" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_fpayPreferredStockStatedValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:label="loc_us-gaapDebtInstrumentConvertibleConversionPrice1" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapDebtInstrumentConvertibleConversionPrice1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity" xlink:label="loc_fpayAdditionalProceedsFromIssuanceOrSaleOfEquity" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_fpayAdditionalProceedsFromIssuanceOrSaleOfEquity" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:label="loc_fpayAdditionalConvertiblePreferredStockSharesIssuedUponConversion" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_fpayAdditionalConvertiblePreferredStockSharesIssuedUponConversion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_StockIssuedDuringPeriodSharesConversionOfUnitsOne" xlink:label="loc_fpayStockIssuedDuringPeriodSharesConversionOfUnitsOne" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_fpayStockIssuedDuringPeriodSharesConversionOfUnitsOne" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CumulativeDividends" xlink:label="loc_us-gaapCumulativeDividends" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapCumulativeDividends" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_NumberOfWarrantsIssued" xlink:label="loc_fpayNumberOfWarrantsIssued" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_fpayNumberOfWarrantsIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightOutstanding" xlink:label="loc_us-gaapClassOfWarrantOrRightOutstanding" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapClassOfWarrantOrRightOutstanding" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_SeriesTwoPreferredStockWarrantsOutstanding" xlink:label="loc_fpaySeriesTwoPreferredStockWarrantsOutstanding" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_fpaySeriesTwoPreferredStockWarrantsOutstanding" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DescriptionOfCommonStockOffering" xlink:label="loc_fpayDescriptionOfCommonStockOffering" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_fpayDescriptionOfCommonStockOffering" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="loc_us-gaapEquityMethodInvestmentOwnershipPercentage" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapEquityMethodInvestmentOwnershipPercentage" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsExercisableForSharesOfCommonStock" xlink:label="loc_fpayWarrantsExercisableForSharesOfCommonStock" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_fpayWarrantsExercisableForSharesOfCommonStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DescriptionOfWarrantsExpiration" xlink:label="loc_fpayDescriptionOfWarrantsExpiration" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_fpayDescriptionOfWarrantsExpiration" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantExercisePrice" xlink:label="loc_fpayWarrantExercisePrice" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_fpayWarrantExercisePrice" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ValuationExpenses" xlink:label="loc_fpayValuationExpenses" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_fpayValuationExpenses" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOfWarrants" xlink:label="loc_us-gaapProceedsFromIssuanceOfWarrants" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapProceedsFromIssuanceOfWarrants" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantDescription" xlink:label="loc_fpayWarrantDescription" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_fpayWarrantDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockConvertibleConversionPriceDecrease" xlink:label="loc_us-gaapCommonStockConvertibleConversionPriceDecrease" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_us-gaapCommonStockConvertibleConversionPriceDecrease" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsConvertibleIntoCommonStock" xlink:label="loc_fpayWarrantsConvertibleIntoCommonStock" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayCapitalStructureTextualAbstract" xlink:to="loc_fpayWarrantsConvertibleIntoCommonStock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsDetails" xlink:title="00000051 - Disclosure - Stock Options (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapAwardTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeStockOptionMember" xlink:label="loc_us-gaapEmployeeStockOptionMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_us-gaapEmployeeStockOptionMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WeightedAverageContractualTermAbstract" xlink:label="loc_fpayWeightedAverageContractualTermAbstract" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_fpayWeightedAverageContractualTermAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayWeightedAverageContractualTermAbstract" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayWeightedAverageContractualTermAbstract" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_AggregateIntrinsicValueAbstract" xlink:label="loc_fpayAggregateIntrinsicValueAbstract" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_fpayAggregateIntrinsicValueAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayAggregateIntrinsicValueAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayAggregateIntrinsicValueAbstract" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayAggregateIntrinsicValueAbstract" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayAggregateIntrinsicValueAbstract" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" xlink:label="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayAggregateIntrinsicValueAbstract" xlink:to="loc_fpayShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsDetails1" xlink:title="00000052 - Disclosure - Stock Options (Details1)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapAwardTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeStockOptionMember" xlink:label="loc_us-gaapEmployeeStockOptionMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_us-gaapEmployeeStockOptionMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/StockOptionsDetailsTextual" xlink:title="00000053 - Disclosure - Stock Options (Details Textual)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OmnibusEquityCompensationPlanOneMember" xlink:label="loc_fpayOmnibusEquityCompensationPlanOneMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_fpayOmnibusEquityCompensationPlanOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OmnibusEquityCompensationPlanMember" xlink:label="loc_fpayOmnibusEquityCompensationPlanMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_fpayOmnibusEquityCompensationPlanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DerivativeInstrumentRiskAxis" xlink:label="loc_us-gaapDerivativeInstrumentRiskAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapDerivativeInstrumentRiskAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="loc_us-gaapDerivativeContractTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDerivativeInstrumentRiskAxis" xlink:to="loc_us-gaapDerivativeContractTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockOptionMember" xlink:label="loc_us-gaapStockOptionMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDerivativeContractTypeDomain" xlink:to="loc_us-gaapStockOptionMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_StockOptionsTextualAbstract" xlink:label="loc_fpayStockOptionsTextualAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_fpayStockOptionsTextualAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayStockOptionsTextualAbstract" xlink:to="loc_us-gaapSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayStockOptionsTextualAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayStockOptionsTextualAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions" xlink:label="loc_fpayUnrecognizedCompensationCostRelatedToNonVestedOptions" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayStockOptionsTextualAbstract" xlink:to="loc_fpayUnrecognizedCompensationCostRelatedToNonVestedOptions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayStockOptionsTextualAbstract" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:label="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayStockOptionsTextualAbstract" xlink:to="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayStockOptionsTextualAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayStockOptionsTextualAbstract" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/IncomeTaxesDetails" xlink:title="00000054 - Disclosure - Income Taxes (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwardsTable" xlink:label="loc_us-gaapOperatingLossCarryforwardsTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapOperatingLossCarryforwardsTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwardsLineItems" xlink:label="loc_us-gaapOperatingLossCarryforwardsLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingLossCarryforwardsTable" xlink:to="loc_us-gaapOperatingLossCarryforwardsLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxAuthorityAxis" xlink:label="loc_us-gaapIncomeTaxAuthorityAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingLossCarryforwardsTable" xlink:to="loc_us-gaapIncomeTaxAuthorityAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain" xlink:label="loc_us-gaapIncomeTaxAuthorityDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxAuthorityAxis" xlink:to="loc_us-gaapIncomeTaxAuthorityDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StateAndLocalJurisdictionMember" xlink:label="loc_us-gaapStateAndLocalJurisdictionMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxAuthorityDomain" xlink:to="loc_us-gaapStateAndLocalJurisdictionMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DomesticCountryMember" xlink:label="loc_us-gaapDomesticCountryMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxAuthorityDomain" xlink:to="loc_us-gaapDomesticCountryMember" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_IncomeTaxesTextualAbstract" xlink:label="loc_fpayIncomeTaxesTextualAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingLossCarryforwardsLineItems" xlink:to="loc_fpayIncomeTaxesTextualAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwards" xlink:label="loc_us-gaapOperatingLossCarryforwards" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayIncomeTaxesTextualAbstract" xlink:to="loc_us-gaapOperatingLossCarryforwards" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_OperatingLossCarryForwardsExpirationPeriod" xlink:label="loc_fpayOperatingLossCarryForwardsExpirationPeriod" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayIncomeTaxesTextualAbstract" xlink:to="loc_fpayOperatingLossCarryForwardsExpirationPeriod" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/ExchangeOfferOfWarrantsDetails" xlink:title="00000055 - Disclosure - Exchange Offer of Warrants (Details)">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantsAbstract" xlink:label="loc_fpayWarrantsAbstract" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_ExchangeOfferOfWarrantsTextualAbstract" xlink:label="loc_fpayExchangeOfferOfWarrantsTextualAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayWarrantsAbstract" xlink:to="loc_fpayExchangeOfferOfWarrantsTextualAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_WarrantOffered" xlink:label="loc_fpayWarrantOffered" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExchangeOfferOfWarrantsTextualAbstract" xlink:to="loc_fpayWarrantOffered" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized" xlink:label="loc_us-gaapClassOfWarrantOrRightExpenseOrRevenueRecognized" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExchangeOfferOfWarrantsTextualAbstract" xlink:to="loc_us-gaapClassOfWarrantOrRightExpenseOrRevenueRecognized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_DeemedDividend" xlink:label="loc_fpayDeemedDividend" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayExchangeOfferOfWarrantsTextualAbstract" xlink:to="loc_fpayDeemedDividend" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://anchorfundingservices.com/role/PaycheckProtectionProgramDetails" xlink:title="00000056 - Disclosure - Promissory Note Paycheck Protection Program (Details)">
      <link:loc xlink:type="locator" xlink:href="fpay-20200630.xsd#fpay_PaycheckProtectionProgramAbstract" xlink:label="loc_fpayPaycheckProtectionProgramAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPaycheckProtectionProgramAbstract" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentMaturityDateDescription" xlink:label="loc_us-gaapDebtInstrumentMaturityDateDescription" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fpayPaycheckProtectionProgramAbstract" xlink:to="loc_us-gaapDebtInstrumentMaturityDateDescription" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830508951864">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document and Entity Information - shares<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Aug. 10, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DocumentAndEntityInformationAbstract', window );"><strong>Document and Entity Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">FlexShopper, Inc.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001397047<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-Q<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Jun. 30,  2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">Q2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,359,445<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-37945<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State Country Code</a></td>
<td class="text">DE<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DocumentAndEntityInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DocumentAndEntityInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830510165112">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets - USD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>CURRENT ASSETS:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash</a></td>
<td class="nump">$ 9,851,009<span></span>
</td>
<td class="nump">$ 6,868,472<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net</a></td>
<td class="nump">7,969,997<span></span>
</td>
<td class="nump">8,272,332<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseCurrent', window );">Prepaid expenses</a></td>
<td class="nump">591,276<span></span>
</td>
<td class="nump">672,242<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LeaseMerchandise', window );">Lease merchandise, net</a></td>
<td class="nump">26,081,242<span></span>
</td>
<td class="nump">31,063,104<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
<td class="nump">44,493,524<span></span>
</td>
<td class="nump">46,876,150<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">PROPERTY AND EQUIPMENT, net</a></td>
<td class="nump">5,489,986<span></span>
</td>
<td class="nump">5,260,407<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">OTHER ASSETS, net</a></td>
<td class="nump">73,854<span></span>
</td>
<td class="nump">78,335<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
<td class="nump">50,057,364<span></span>
</td>
<td class="nump">52,214,892<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>CURRENT LIABILITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="nump">3,079,283<span></span>
</td>
<td class="nump">4,567,889<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeRelatedLiabilitiesCurrent', window );">Accrued payroll and related taxes</a></td>
<td class="nump">513,098<span></span>
</td>
<td class="nump">513,267<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayableCurrent', window );">Loan payable under credit agreement to beneficial shareholder, net of $36,838 at 2020 of unamortized issuance costs</a></td>
<td class="nump">8,541,037<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesPayableCurrent', window );">Promissory notes to related parties, net of $16,552 at 2020 and $5,333 at 2019 of unamortized issuance costs, including accrued interest</a></td>
<td class="nump">4,793,918<span></span>
</td>
<td class="nump">1,067,740<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PromissoryNoteCurrent', window );">Promissory note</a></td>
<td class="nump">845,047<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued expenses</a></td>
<td class="nump">1,210,665<span></span>
</td>
<td class="nump">1,372,901<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherShortTermBorrowings', window );">Lease liability - current portion</a></td>
<td class="nump">151,146<span></span>
</td>
<td class="nump">27,726<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
<td class="nump">19,134,194<span></span>
</td>
<td class="nump">7,549,523<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermLoansPayable', window );">Loan payable under credit agreement to beneficial shareholder, net of $73,676 at 2020 and $281,138 at 2019 of unamortized issuance costs and current portion</a></td>
<td class="nump">17,082,075<span></span>
</td>
<td class="nump">28,904,738<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermNotesPayable', window );">Promissory notes to related parties, net of $24,828 at 2019 of unamortized issuance costs and current portion</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">3,725,172<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PromissoryNoteNoncurrent', window );">Promissory note</a></td>
<td class="nump">1,072,042<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedIncomeTaxesNoncurrent', window );">Accrued payroll and related taxes less current portion</a></td>
<td class="nump">85,091<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Lease liabilities less current portion</a></td>
<td class="nump">2,028,852<span></span>
</td>
<td class="nump">2,067,184<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
<td class="nump">39,402,254<span></span>
</td>
<td class="nump">42,246,617<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>STOCKHOLDERS' EQUITY</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ConvertiblePreferredStockSeriesOne', window );">Series 1 Convertible Preferred Stock, $0.001 par value - authorized 250,000 shares, issued and outstanding 170,332 shares at 2020 and 171,191 shares at 2019 at $5.00 stated value</a></td>
<td class="nump">851,660<span></span>
</td>
<td class="nump">855,955<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ConvertiblePreferredStockSeriesTwo', window );">Series 2 Convertible Preferred Stock, $0.001 par value - authorized 25,000 shares, issued and outstanding 21,952 shares at $1,000 stated value</a></td>
<td class="nump">21,952,000<span></span>
</td>
<td class="nump">21,952,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValueOutstanding', window );">Common stock, $0.0001 par value- authorized 40,000,000 shares, issued and outstanding 21,356,112 shares at 2020 and 17,783,960 shares at 2019</a></td>
<td class="nump">2,136<span></span>
</td>
<td class="nump">1,779<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid in capital</a></td>
<td class="nump">36,214,871<span></span>
</td>
<td class="nump">35,313,721<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(48,365,557)<span></span>
</td>
<td class="num">(48,155,180)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total stockholders' equity</a></td>
<td class="nump">10,665,110<span></span>
</td>
<td class="nump">9,968,275<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders' equity</a></td>
<td class="nump">$ 50,057,364<span></span>
</td>
<td class="nump">$ 52,214,892<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ConvertiblePreferredStockSeriesOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of all nonredeemable convertible series preferred stock (or preferred stock redeemable solely at the option of the issuer) held by shareholders, which is net of related treasury stock. May be all or a portion of the number of preferred shares authorized. These shares represent the ownership interest of the preferred shareholders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ConvertiblePreferredStockSeriesOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ConvertiblePreferredStockSeriesTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of all nonredeemable convertible series preferred stock (or preferred stock redeemable solely at the option of the issuer) held by shareholders, which is net of related treasury stock. May be all or a portion of the number of preferred shares authorized. These shares represent the ownership interest of the preferred shareholders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ConvertiblePreferredStockSeriesTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseMerchandise">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Lease merchandise.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseMerchandise</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PromissoryNoteCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Promissory note</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PromissoryNoteCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PromissoryNoteNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Promissory note</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PromissoryNoteNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121593590&amp;loc=d3e4428-111522<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=121593590&amp;loc=d3e4531-111522<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedIncomeTaxesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all domestic and foreign income tax obligations due beyond one year or the operating cycle, whichever is longer. Alternate captions include income taxes payable, noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(15)(b)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(15)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(24))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedIncomeTaxesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (g)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6801-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3044-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValueOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of all classes of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares exclude common shares repurchased by the entity and held as treasury shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValueOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeRelatedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeRelatedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermLoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(10))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherShortTermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of borrowings classified as other, maturing within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a)(7))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherShortTermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6787-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6387103&amp;loc=d3e6435-108320<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 05<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=68074540&amp;loc=d3e5879-108316<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (g)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830505682920">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Parenthetical) - USD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet', window );">Loan payable unamortized issuance costs</a></td>
<td class="nump">$ 36,838<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedPremiumCurrent', window );">Promissory notes to related parties net of unamortized issuance costs</a></td>
<td class="nump">16,552<span></span>
</td>
<td class="nump">5,333<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnamortizedDebtIssuanceExpense', window );">Loan payable unamortized issuance costs and current portion</a></td>
<td class="nump">73,676<span></span>
</td>
<td class="nump">281,138<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent', window );">Promissory notes to related parties net unamortized issuance costs and current portion</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 24,828<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value</a></td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="nump">40,000,000<span></span>
</td>
<td class="nump">40,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="nump">21,356,112<span></span>
</td>
<td class="nump">17,783,960<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="nump">21,356,112<span></span>
</td>
<td class="nump">17,783,960<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=fpay_SeriesConvertiblePreferredStockMember', window );">Series 1 Convertible Preferred Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PreferredStockStatedValue', window );">Convertible preferred stock, stated value</a></td>
<td class="nump">$ 5<span></span>
</td>
<td class="nump">$ 5<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Convertible preferred stock, par value</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Convertible preferred stock, shares authorized</a></td>
<td class="nump">250,000<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Convertible preferred stock, shares issued</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">171,191<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Convertible preferred stock, shares outstanding</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">171,191<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=fpay_SeriesConvertiblePreferredStockOneMember', window );">Series 2 Convertible Preferred Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PreferredStockStatedValue', window );">Convertible preferred stock, stated value</a></td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="nump">$ 1,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Convertible preferred stock, par value</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Convertible preferred stock, shares authorized</a></td>
<td class="nump">25,000<span></span>
</td>
<td class="nump">25,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Convertible preferred stock, shares issued</a></td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Convertible preferred stock, shares outstanding</a></td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PreferredStockStatedValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PreferredStockStatedValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of unamortized debt discount (premium) and debt issuance costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120520924&amp;loc=SL6031897-161870<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=119993939&amp;loc=d3e28555-108399<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedPremiumCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of debt premium to be amortized within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI http://asc.fasb.org/extlink&amp;oid=119993939&amp;loc=d3e28541-108399<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedPremiumCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of debt premium to be amortized after one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1A<br> -URI http://asc.fasb.org/extlink&amp;oid=119993939&amp;loc=d3e28541-108399<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentUnamortizedPremiumNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnamortizedDebtIssuanceExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The remaining balance of debt issuance expenses that were capitalized and are being amortized against income over the lives of the respective bond issues. This does not include the amounts capitalized as part of the cost of the utility plant or asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnamortizedDebtIssuanceExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=fpay_SeriesConvertiblePreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=fpay_SeriesConvertiblePreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=fpay_SeriesConvertiblePreferredStockOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=fpay_SeriesConvertiblePreferredStockOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830505693656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations (unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesIncomeStatementLeaseRevenue', window );">Lease revenues and fees, net</a></td>
<td class="nump">$ 22,900,280<span></span>
</td>
<td class="nump">$ 19,901,156<span></span>
</td>
<td class="nump">$ 46,597,985<span></span>
</td>
<td class="nump">$ 41,685,935<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LeaseMerchandiseSold', window );">Lease merchandise sold</a></td>
<td class="nump">1,629,850<span></span>
</td>
<td class="nump">763,184<span></span>
</td>
<td class="nump">2,774,892<span></span>
</td>
<td class="nump">1,709,802<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total revenues</a></td>
<td class="nump">24,530,130<span></span>
</td>
<td class="nump">20,664,340<span></span>
</td>
<td class="nump">49,372,877<span></span>
</td>
<td class="nump">43,395,737<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpensesAbstract', window );"><strong>Costs and expenses:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CostOfLeaseRevenuesFees', window );">Cost of lease revenues, consisting of depreciation and impairment of lease merchandise</a></td>
<td class="nump">15,898,255<span></span>
</td>
<td class="nump">14,260,308<span></span>
</td>
<td class="nump">32,095,204<span></span>
</td>
<td class="nump">29,538,247<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CostOfMerchandiseSold', window );">Cost of lease merchandise sold</a></td>
<td class="nump">1,291,090<span></span>
</td>
<td class="nump">498,838<span></span>
</td>
<td class="nump">1,921,871<span></span>
</td>
<td class="nump">1,063,845<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MarketingExpense', window );">Marketing</a></td>
<td class="nump">938,049<span></span>
</td>
<td class="nump">314,229<span></span>
</td>
<td class="nump">1,969,194<span></span>
</td>
<td class="nump">1,162,775<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LaborAndRelatedExpense', window );">Salaries and benefits</a></td>
<td class="nump">2,276,516<span></span>
</td>
<td class="nump">2,037,081<span></span>
</td>
<td class="nump">4,825,385<span></span>
</td>
<td class="nump">3,795,168<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherOperatingIncomeExpenseNet', window );">Operating expenses</a></td>
<td class="nump">3,337,162<span></span>
</td>
<td class="nump">2,841,846<span></span>
</td>
<td class="nump">6,508,853<span></span>
</td>
<td class="nump">5,438,128<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAndExpenses', window );">Total costs and expenses</a></td>
<td class="nump">23,741,072<span></span>
</td>
<td class="nump">19,952,302<span></span>
</td>
<td class="nump">47,320,507<span></span>
</td>
<td class="nump">40,998,163<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating income</a></td>
<td class="nump">789,058<span></span>
</td>
<td class="nump">712,038<span></span>
</td>
<td class="nump">2,052,370<span></span>
</td>
<td class="nump">2,397,574<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense including amortization of debt issuance costs</a></td>
<td class="nump">1,051,120<span></span>
</td>
<td class="nump">1,021,984<span></span>
</td>
<td class="nump">2,262,747<span></span>
</td>
<td class="nump">2,203,977<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Net (loss)/ income</a></td>
<td class="num">(262,062)<span></span>
</td>
<td class="num">(309,946)<span></span>
</td>
<td class="num">(210,377)<span></span>
</td>
<td class="nump">193,597<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DeemedDividendFromExchangeOfferOfWarrant', window );">Deemed dividend from exchange offer of warrants</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">713,212<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockDividendsAndOtherAdjustments', window );">Dividends on Series 2 Convertible Preferred Shares</a></td>
<td class="nump">609,728<span></span>
</td>
<td class="nump">609,282<span></span>
</td>
<td class="nump">1,219,445<span></span>
</td>
<td class="nump">1,218,450<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss attributable to common shareholders</a></td>
<td class="num">$ (871,790)<span></span>
</td>
<td class="num">$ (919,228)<span></span>
</td>
<td class="num">$ (2,143,034)<span></span>
</td>
<td class="num">$ (1,024,853)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAndDilutedAbstract', window );"><strong>Basic and diluted loss per common share:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAndDiluted', window );">Basic and diluted</a></td>
<td class="num">$ (0.04)<span></span>
</td>
<td class="num">$ (0.05)<span></span>
</td>
<td class="num">$ (0.1)<span></span>
</td>
<td class="num">$ (0.06)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract', window );"><strong>WEIGHTED AVERAGE COMMON SHARES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted', window );">Basic and diluted</a></td>
<td class="nump">21,351,914<span></span>
</td>
<td class="nump">17,666,193<span></span>
</td>
<td class="nump">20,627,674<span></span>
</td>
<td class="nump">17,658,562<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_CostOfLeaseRevenuesFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cost of lease revenues fees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_CostOfLeaseRevenuesFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_CostOfMerchandiseSold">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cost of merchandise sold.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_CostOfMerchandiseSold</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DeemedDividendFromExchangeOfferOfWarrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DeemedDividendFromExchangeOfferOfWarrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseMerchandiseSold">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount for lease merchandise sold.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseMerchandiseSold</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total costs of sales and operating expenses for the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostsAndExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAndExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostsAndExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicAndDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements.  Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period.  Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1337-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasicAndDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicAndDilutedAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasicAndDilutedAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 20<br> -Section 25<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=68072869&amp;loc=d3e41242-110953<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=119993939&amp;loc=d3e28555-108399<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LaborAndRelatedExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for salary, wage, profit sharing; incentive and equity-based compensation; and other employee benefit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(b)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LaborAndRelatedExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MarketingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services. Costs of public relations and corporate promotions are typically considered to be marketing costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MarketingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22595-107794<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1448-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1377-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=SL5780133-109256<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesIncomeStatementLeaseRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total amount of revenue recognized for the period from operating leases, including minimum lease revenue, contingent revenue, percentage revenue and sublease revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 25<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121549951&amp;loc=d3e39896-112707<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesIncomeStatementLeaseRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherOperatingIncomeExpenseNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net amount of other operating income and expenses, the components of which are not separately disclosed on the income statement, from items that are associated with the entity's normal revenue producing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherOperatingIncomeExpenseNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockDividendsAndOtherAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate value of preferred stock dividends and other adjustments necessary to derive net income apportioned to common stockholders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1377-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockDividendsAndOtherAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9031-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9038-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9054-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenuesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenuesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830502738200">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Changes in Stockholders' Equity (unaudited) - USD ($)<br></strong></div></th>
<th class="th"><div>Series 1 Convertible Preferred Stock</div></th>
<th class="th"><div>Series 2 Convertible Preferred Stock</div></th>
<th class="th"><div>Common Stock</div></th>
<th class="th"><div>Additional Paid in Capital</div></th>
<th class="th"><div>Accumulated Deficit</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Dec. 31, 2018</a></td>
<td class="nump">$ 1,197,025<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 1,758<span></span>
</td>
<td class="nump">$ 34,074,488<span></span>
</td>
<td class="num">$ (48,732,595)<span></span>
</td>
<td class="nump">$ 8,492,676<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Dec. 31, 2018</a></td>
<td class="nump">239,405<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">17,579,870<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition', window );">Provision for compensation expense related to stock options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,529<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,529<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueConversionOfUnits', window );">Conversion of preferred stock to common stock</a></td>
<td class="num">$ (341,070)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 9<span></span>
</td>
<td class="nump">341,061<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits', window );">Conversion of preferred stock to common stock, shares</a></td>
<td class="num">(68,214)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">86,323<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement', window );">Issuance of warrants in connection with consulting agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,200<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalOther', window );">Refund of costs related to equity raise</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13,147<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13,147<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net (loss) income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">503,543<span></span>
</td>
<td class="nump">503,543<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Mar. 31, 2019</a></td>
<td class="nump">$ 855,955<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 1,767<span></span>
</td>
<td class="nump">34,465,425<span></span>
</td>
<td class="num">(48,229,052)<span></span>
</td>
<td class="nump">9,046,095<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Mar. 31, 2019</a></td>
<td class="nump">171,191<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">17,666,193<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition', window );">Provision for compensation expense related to stock options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">303,243<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">303,243<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement', window );">Issuance of warrants in connection with consulting agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalOther', window );">Refund of costs related to equity raise</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net (loss) income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(309,946)<span></span>
</td>
<td class="num">(309,946)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Jun. 30, 2019</a></td>
<td class="nump">$ 855,955<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 1,767<span></span>
</td>
<td class="nump">34,810,668<span></span>
</td>
<td class="num">(48,538,998)<span></span>
</td>
<td class="nump">9,081,392<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Jun. 30, 2019</a></td>
<td class="nump">171,191<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">17,666,193<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Dec. 31, 2019</a></td>
<td class="nump">$ 855,955<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 1,779<span></span>
</td>
<td class="nump">35,313,721<span></span>
</td>
<td class="num">(48,155,180)<span></span>
</td>
<td class="nump">9,968,275<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Dec. 31, 2019</a></td>
<td class="nump">171,191<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">17,783,960<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition', window );">Provision for compensation expense related to stock options</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">171,815<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">171,815<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement', window );">Issuance of warrants in connection with consulting agreement</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">43,999<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">43,999<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ConversionOfWarrantsIntoCommonStock', window );">Exercise of warrants into common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">131,240<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">131,250<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ConversionOfWarrantsIntoCommonStockShares', window );">Exercise of warrants into common stock, shares</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">105,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ExchangeOfferOfWarrants', window );">Exchange offer of warrants</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 346<span></span>
</td>
<td class="num">(346)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ExchangeOfferOfWarrantsShares', window );">Exchange offer of warrants, shares</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,462,683<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net (loss) income</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">51,685<span></span>
</td>
<td class="nump">51,685<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Mar. 31, 2020</a></td>
<td class="nump">$ 855,955<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,135<span></span>
</td>
<td class="nump">35,660,429<span></span>
</td>
<td class="num">(48,103,495)<span></span>
</td>
<td class="nump">10,367,024<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Mar. 31, 2020</a></td>
<td class="nump">171,191<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,351,643<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition', window );">Provision for compensation expense related to stock options</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">452,033<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">452,033<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ConversionOfStockOptionsIntoCommonStock', window );">Exercise of stock options into common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1<span></span>
</td>
<td class="nump">2,633<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,634<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ConversionOfStockOptionsIntoCommonStockShare', window );">Exercise of stock options into common stock, shares</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,333<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueConversionOfUnits', window );">Conversion of preferred stock to common stock</a></td>
<td class="num">$ (4,295)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,295<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits', window );">Conversion of preferred stock to common stock, shares</a></td>
<td class="num">(859)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,136<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement', window );">Issuance of warrants in connection with consulting agreement</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">95,481<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">95,481<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net (loss) income</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(262,062)<span></span>
</td>
<td class="num">(262,062)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance at Jun. 30, 2020</a></td>
<td class="nump">$ 851,660<span></span>
</td>
<td class="nump">$ 21,952,000<span></span>
</td>
<td class="nump">$ 2,136<span></span>
</td>
<td class="nump">$ 36,214,871<span></span>
</td>
<td class="num">$ (48,365,557)<span></span>
</td>
<td class="nump">$ 10,665,110<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Jun. 30, 2020</a></td>
<td class="nump">170,332<span></span>
</td>
<td class="nump">21,952<span></span>
</td>
<td class="nump">21,356,112<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase to additional paid-in capital (APIC) for recognition of cost for option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionRequisiteServicePeriodRecognition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ConversionOfStockOptionsIntoCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Conversion of stock options into common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ConversionOfStockOptionsIntoCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ConversionOfStockOptionsIntoCommonStockShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Conversion of stock options into common stock, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ConversionOfStockOptionsIntoCommonStockShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ConversionOfWarrantsIntoCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Conversion of warrants into common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ConversionOfWarrantsIntoCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ConversionOfWarrantsIntoCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Conversion of warrants into common stock, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ConversionOfWarrantsIntoCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExchangeOfferOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExchangeOfferOfWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExchangeOfferOfWarrantsShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExchangeOfferOfWarrantsShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Issuance of warrants in connection with consulting agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_IssuanceOfWarrantsInConnectionWithConsultingAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of other increase (decrease) in additional paid in capital (APIC).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22499-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 14: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3000-108585<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=108774443&amp;loc=SL4569616-111683<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 20: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI http://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21475-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueConversionOfUnits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueConversionOfUnits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830502629928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows (unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>CASH FLOWS FROM OPERATING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net (loss)/ income</a></td>
<td class="num">$ (210,377)<span></span>
</td>
<td class="nump">$ 193,597<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net income/(loss) to net cash provided by operating &#160;activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAmortizationAndAccretionNet', window );">Depreciation and impairment of lease merchandise</a></td>
<td class="nump">32,095,204<span></span>
</td>
<td class="nump">29,538,247<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherDepreciationAndAmortization', window );">Other depreciation and amortization</a></td>
<td class="nump">1,246,372<span></span>
</td>
<td class="nump">1,237,143<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Compensation expense related to issuance of stock options and warrants</a></td>
<td class="nump">763,328<span></span>
</td>
<td class="nump">371,972<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProvisionForDoubtfulAccounts', window );">Provision for doubtful accounts</a></td>
<td class="nump">15,564,198<span></span>
</td>
<td class="nump">15,774,830<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_InterestInKindAddedToPromissoryNotesBalance', window );">Interest in kind added to promissory notes balance</a></td>
<td class="nump">2,989<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes&#160;in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
<td class="num">(15,261,863)<span></span>
</td>
<td class="num">(16,296,288)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses and other</a></td>
<td class="nump">81,916<span></span>
</td>
<td class="num">(198,666)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IncreaseDecreaseInLeaseMerchandise', window );">Lease merchandise</a></td>
<td class="num">(27,113,342)<span></span>
</td>
<td class="num">(21,598,717)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInSecurityDeposits', window );">Security deposits</a></td>
<td class="nump">2,943<span></span>
</td>
<td class="num">(40,801)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayable', window );">Accounts payable</a></td>
<td class="num">(1,488,607)<span></span>
</td>
<td class="num">(5,745,326)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities', window );">Accrued payroll and related taxes</a></td>
<td class="nump">84,922<span></span>
</td>
<td class="num">(28,436)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedLiabilities', window );">Accrued expenses</a></td>
<td class="nump">27,258<span></span>
</td>
<td class="num">(511,712)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by operating activities</a></td>
<td class="nump">5,794,941<span></span>
</td>
<td class="nump">2,695,843<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>CASH FLOWS FROM INVESTING ACTIVITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchases of property and equipment, including capitalized software costs</a></td>
<td class="num">(1,399,360)<span></span>
</td>
<td class="num">(1,105,122)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(1,399,360)<span></span>
</td>
<td class="num">(1,105,122)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>CASH FLOWS FROM FINANCING ACTIVITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinanceLeasePrincipalPayments', window );">Principal payment under finance lease obligation</a></td>
<td class="num">(3,175)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromOtherEquity', window );">Refund of equity issuance related costs</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">23,147<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfWarrants', window );">Proceeds from exercise of warrants</a></td>
<td class="nump">131,250<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of stock options</a></td>
<td class="nump">2,634<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromNotesPayable', window );">Proceeds from promissory notes, net of fees</a></td>
<td class="nump">1,914,100<span></span>
</td>
<td class="nump">3,440,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfDebt', window );">Proceeds from loan payable under credit agreement</a></td>
<td class="nump">2,412,000<span></span>
</td>
<td class="nump">1,358,343<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_RepaymentOfLoanPayableUnderCreditAgreement', window );">Repayment of loan payable under credit agreement</a></td>
<td class="num">(5,864,250)<span></span>
</td>
<td class="num">(9,255,988)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfNotesPayable', window );">Repayment of promissory note</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(500,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfLongtermLoansFromVendors', window );">Repayment of instalment loan</a></td>
<td class="num">(5,603)<span></span>
</td>
<td class="num">(5,604)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
<td class="num">(1,413,044)<span></span>
</td>
<td class="num">(4,940,102)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect', window );">INCREASE/ (DECREASE) IN CASH</a></td>
<td class="nump">2,982,537<span></span>
</td>
<td class="num">(3,349,381)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">CASH, beginning of period</a></td>
<td class="nump">6,868,472<span></span>
</td>
<td class="nump">6,141,210<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">CASH, end of period</a></td>
<td class="nump">9,851,009<span></span>
</td>
<td class="nump">2,791,829<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental cash flow information:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Interest paid</a></td>
<td class="nump">2,120,502<span></span>
</td>
<td class="nump">1,936,218<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DeemedDividendFromExchangeOfferOfWarrant', window );">Deemed dividend from exchange offer of warrants</a></td>
<td class="nump">713,212<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_Conversionofpreferredstocktocommonstock', window );">Conversion of preferred stock to common stock</a></td>
<td class="nump">$ 4,295<span></span>
</td>
<td class="nump">$ 341,070<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_Conversionofpreferredstocktocommonstock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Conversion of preferred stock to common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_Conversionofpreferredstocktocommonstock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DeemedDividendFromExchangeOfferOfWarrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DeemedDividendFromExchangeOfferOfWarrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_IncreaseDecreaseInLeaseMerchandise">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Increase decrease in lease merchandise.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_IncreaseDecreaseInLeaseMerchandise</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_InterestInKindAddedToPromissoryNotesBalance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Interest in kind added to promissory notes balance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_InterestInKindAddedToPromissoryNotesBalance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_RepaymentOfLoanPayableUnderCreditAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_RepaymentOfLoanPayableUnderCreditAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3044-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; excluding effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=98513438&amp;loc=d3e33268-110906<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAmortizationAndAccretionNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate net amount of depreciation, amortization, and accretion recognized during an accounting period. As a noncash item, the net amount is added back to net income when calculating cash provided by or used in operations using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAmortizationAndAccretionNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeasePrincipalPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for principal payment on finance lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918643-209977<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeasePrincipalPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInSecurityDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in security deposits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInSecurityDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4297-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3367-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3536-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22595-107794<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22499-107794<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=SL5780133-109256<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherDepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense charged against earnings to allocate the cost of tangible and intangible assets over their remaining economic lives, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherDepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow during the period from additional borrowings in aggregate debt. Includes proceeds from short-term and long-term debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a borrowing supported by a written promise to pay an obligation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromOtherEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from the issuance of equity classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromOtherEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from exercise of option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=SL79508275-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense (reversal of expense) for expected credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121599337&amp;loc=SL82919249-210447<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProvisionForDoubtfulAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfLongtermLoansFromVendors">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash outflows under financing arrangements with vendors (seller-financed debt), which had a maturity date at inception of more than one year (or more than one operating cycle, if longer); such debt may have arisen from purchases of property, plant and equipment or other productive assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfLongtermLoansFromVendors</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for a borrowing supported by a written promise to pay an obligation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830516111032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of Presentation<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_BasisOfPresentationAbstract', window );"><strong>Basis of Presentation [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BasisOfAccounting', window );">BASIS OF PRESENTATION</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>1. BASIS OF PRESENTATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The interim financial statements have been
prepared in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X and in conformity with accounting principles
generally accepted in the United States of America ("GAAP") applicable to interim financial information. Accordingly,
the information presented in the interim financial statements does not include all information and disclosures necessary for a
fair presentation of FlexShopper, Inc.'s financial position, results of operations and cash flows in conformity with GAAP
for annual financial statements. In the opinion of management, these financial statements reflect all adjustments consisting of
normal recurring accruals, necessary for a fair statement of our financial position, results of operations and cash flows for such
periods. The results of operations for any interim period are not necessarily indicative of the results for the full year. These
financial statements should be read in conjunction with the financial statements and notes thereto contained in FlexShopper, Inc.'s
Annual Report on Form 10-K for the fiscal year ended December 31, 2019.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated balance sheet as of December
31, 2019 contained herein has been derived from audited financial statements.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_BasisOfPresentationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_BasisOfPresentationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BasisOfAccounting">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -URI http://asc.fasb.org/topic&amp;trid=2122369<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BasisOfAccounting</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830513938616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Business and Liquidity<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_BusinessAbstract', window );"><strong>Business [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationDisclosureTextBlock', window );">BUSINESS AND LIQUIDITY</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>2. BUSINESS AND LIQUIDITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FlexShopper, Inc. ("FlexShopper"
or the "Company") is a corporation organized under the laws of the State of Delaware in 2006. The Company owns 100%
of FlexShopper, LLC, a North Carolina limited liability company, which in turns owns 100% of FlexShopper 1, LLC and FlexShopper
2, LLC. The Company is a holding corporation with no operations except for those conducted by FlexShopper, LLC. FlexShopper, LLC
provides through e-commerce sites durable goods to consumers, including customers of third-party retailers and e-tailers, on
a lease-to-own ("LTO") basis.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To date, funds derived from the sale of FlexShopper's
common stock, warrants, Series 1 Convertible Preferred Stock and Series 2 Convertible Preferred Stock and the Company's ability
to borrow both funds collateralized by the lease portfolio and from promissory notes have provided the liquidity and capital resources
necessary to fund its operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Commitment Termination Date of the
Credit Agreement (see Note 7) is February 28, 2021 and, accordingly, the Company would then start to repay all borrowed amounts
under the facility through February 21, 2022.&#160; Additionally, $ 3,750,000 and $1,000,000 of Promissory Notes (see Note 6) are
due by June 30, 2021 and by April 30, 2021, respectively. The Company anticipates either renegotiating the terms of the Credit
Agreement and Promissory Notes with the existing lenders or entering into agreements to refinance the existing arrangements with
new lenders prior to the maturity of these agreements.&#160; While the Company has been successful in previously refinancing these
agreements and the holders of both the Credit Agreement and Promissory Notes are significant equity holders, it cannot provide
any assurance that such refinancing's will be available on terms favorable to the Company or available at all.&#160; The
inability to refinance the Credit Agreement and/or Promissory Notes could have a material impact to the Company's operations.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_BusinessAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_BusinessAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 805<br> -URI http://asc.fasb.org/topic&amp;trid=2303972<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessCombinationDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830513981912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SignificantAccountingPoliciesTextBlock', window );">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>3. SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Principles of Consolidation -</b> The
accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries after elimination
of intercompany balances and transactions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Estimates -</b> The preparation of consolidated
financial statements in conformity with GAAP requires management to make estimates that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported
amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Revenue Recognition</b> - Merchandise
is leased to customers pursuant to lease purchase agreements which provide for weekly lease terms with non-refundable lease payments.
Generally, the customer has the right to acquire title either through a 90-day same as cash option, an early purchase option, or
through payments of all required lease payments, generally 52 weeks, for ownership. On any current lease, customers have the option
to cancel the agreement in accordance with lease terms and return the merchandise. Accordingly, customer agreements are accounted
for as operating leases with lease revenues recognized in the month they are due on the accrual basis of accounting. Merchandise
sales revenue is recognized when the customer exercises the purchase option and pays the purchase price. Revenue for lease payments
received prior to their due date is deferred and recognized as revenue in the period to which the payments relate. Revenues from
leases and sales are reported net of sales taxes.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Accounts Receivable and Allowance for
Doubtful Accounts -</b> FlexShopper seeks to collect amounts owed under its leases from each customer on a weekly or biweekly
basis by charging their bank accounts or credit cards. Accounts receivable are principally comprised of lease payments currently
owed to FlexShopper which are past due, as FlexShopper has been unable to successfully collect in the manner described above.
The allowance for doubtful accounts is based upon revenues and historical experience of balances charged off as a percentage of
revenues. The accounts receivable balances consisted of the following as of June 30, 2020 and December 31, 2019:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,<br /> 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br /> 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Accounts receivable</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">21,493,916</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">18,249,273</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Allowance for doubtful accounts</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(13,523,919</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9,976,941</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Accounts receivable, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">7,969,997</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">8,272,332</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The allowance is a significant percentage
of the balance because FlexShopper does not charge off any customer account until it has exhausted all collection efforts with
respect to each account, including attempts to repossess items. In addition, while collections are pursued, the same delinquent
customers continue to accrue weekly charges until they are charged off. Accounts receivable balances charged off against the allowance
were $6,584,965 and $12,017,220 for the three and six months ended June 30, 2020 respectively and $4,346,498 and $9,376,402 for
the three and six months ended June 30, 2019, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Six Months Ended <br /> June 30,<br /> 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended <br /> December&#160;31,<br /> 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Beginning balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">9,976,941</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,754,306</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Provision</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,564,198</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,838,046</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Accounts written off</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,017,220</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(28,615,411</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 4pt">Ending balance</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">13,523,919</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,976,941</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FlexShopper classifies bad debt expense
incurred as a reduction of lease revenue and fees within the consolidated statement of operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Lease Merchandise -</b> Until all payment
obligations for ownership are satisfied under the lease agreement, the Company maintains ownership of the lease merchandise. Lease
merchandise consists primarily of residential furniture, consumer electronics, computers, appliances and household accessories
and is recorded at cost net of accumulated depreciation. The Company depreciates leased merchandise using the straight-line method
over the applicable agreement period for a consumer to acquire ownership, generally twelve months with no salvage value. Upon transfer
of ownership of merchandise to customers resulting from satisfaction of their lease obligations, the related cost and accumulated
depreciation are eliminated from lease merchandise. For lease merchandise returned or anticipated to be returned either voluntarily
or through repossession, the Company provides an impairment reserve for the undepreciated balance of the merchandise net of any
estimated salvage value with a corresponding charge to cost of lease revenue. The cost, accumulated depreciation and impairment
reserve related to such merchandise are written off upon determination that no salvage value is obtainable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The net leased merchandise balances consisted
of the following as of June 30, 2020 and December 31, 2019:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,<br /> 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br /> 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Lease merchandise at cost</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">47,256,520</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">46,807,570</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accumulated depreciation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(18,762,330</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(13,518,181</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Impairment reserve</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,412,948</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,226,285</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 4pt">Lease merchandise, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">26,081,242</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">31,063,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">Lease merchandise at cost represents the
undepreciated cost of rental merchandise at the time of purchase.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Deferred Debt Issuance Costs -</b> Debt
issuance costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015, and subsequent amendments are offset
against the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining term of
the related debt, which approximates the effective interest method. Amortization, which is included in interest expense, was $84,416
and $170,624 for the three and six months ended June 30, 2020, respectively, and $50,431 and $105,271 for the three and six months
ended June 30, 2019, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Debt issuance costs of $60,000 incurred
in conjunction with the subordinated Promissory Notes entered into on January 25, 2019 and February 19, 2019 are offset against
the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining term of the related
debt, which approximates the effective interest method. Amortization, which is included in interest expense, was $5,471 and $13,609
for three and six months ended June 30, 2020 and $8,138 and $13,563 for the three and six months ended June 30, 2019, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Intangible Assets -</b> Intangible assets
consist of a patent on the Company's LTO payment method at check-out for third party e-commerce sites. Patents are stated
at cost less accumulated amortization. Patent costs are amortized by using the straight-line method over the legal life, or if
shorter, the useful life of the patent, which has been estimated to be 10 years.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Software Costs -&#160;</b>Costs related
to developing or obtaining internal-use software incurred during the preliminary project and post-implementation stages of an
internal use software project are expensed as incurred and certain costs incurred in the project's application development
stage are capitalized as property and equipment. The Company expenses costs related to the planning and operating stages of a
website. Costs associated with minor enhancements and maintenance for the website are included in expenses as incurred. Direct
costs incurred in the website's development stage are capitalized as property and equipment. Capitalized software costs
amounted to $598,097 and $1,198,358 for the three and six months ended June 30, 2020, respectively, and $513,645 and $1,060,689
for the three and six months ended June 30, 2019, respectively. Capitalized software amortization expense was $569,217 and $1,005,984
for the three and six months ended June 30, 2020, respectively, and $1,083,247 and $575,066 for the three and six months ended
June 30, 2019.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Operating Expenses -</b> Operating expenses
include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy, and other administrative
expenses.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Marketing Costs -</b> Marketing costs,
primarily consisting of advertising, are charged to expense as incurred. Direct acquisition costs, primarily consisting of commissions
earned based on lease originations, are capitalized and amortized over the life of the lease.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Per Share Data -</b> Per share data
is computed by use of the two-class method as a result of outstanding Series 1 Convertible Preferred Stock, which participates
in dividends with the common stock and accordingly has participation rights in undistributed earnings as if all such earnings had
been distributed during the period (see Note 8). Under such method income available to common shareholders is computed by deducting
both dividends declared or, if not declared, accumulated on Series 2 Convertible Preferred Stock from income from continuing operations
and from net income. Loss attributable to common shareholders is computed by increasing loss from continuing operations and net
loss by such dividends. Where the Company has undistributed net income available to common shareholders, basic earnings per common
share is computed based on the total of any dividends paid or declared per common share plus undistributed income per common share
determined by dividing net income available to common shareholders reduced by any dividends paid or declared on common and participating
Series 1 Convertible Preferred Stock by the total of the weighted average number of common shares outstanding plus the weighted
average number of common shares issuable upon conversion of outstanding participating Series 1 Convertible Preferred Stock during
the period. Where the Company has a net loss, basic per share data (including income from continuing operations) is computed based
solely on the weighted average number of common shares outstanding during the period. As the participating Series 1 Convertible
Preferred Stock has no contractual obligation to share in the losses of the Company, common shares issuable upon conversion of
such preferred stock are not included in such computations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Diluted earnings per share is based on
the more dilutive of the if-converted method (which assumes conversion of the participating Series 1 Convertible Preferred Stock
as of the beginning of the period) or the two-class method (which assumes that the participating Series 1 Convertible Preferred
Stock is not converted) plus the potential impact of dilutive non-participating Series 2 Convertible Preferred Stock, options and
warrants. The dilutive effect of stock options and warrants is computed using the treasury stock method, which assumes the repurchase
of common shares at the average market price during the period. Under the treasury stock method, options and warrants will have
a dilutive effect when the average price of common stock during the period exceeds the exercise price of options or warrants. When
there is a loss from continuing operations, potential common shares are not included in the computation of diluted loss per share,
since they have an anti-dilutive effect.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In computing diluted loss per share for
the six months ended June 30, 2020 and the six months ended June 30, 2019, no effect has been given to the issuance of common stock
upon conversion or exercise of the following securities as their effect is anti-dilutive. The following table reflects a change
in the conversion rates of the Series 1 Convertible Preferred Stock and Series 2 Convertible Preferred Stock due to anti-dilution
adjustments as a result of FlexShopper's induced conversion of warrants.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Six Months ended</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Series 1 Convertible Preferred Stock</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">225,230</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">216,637</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Series 2 Convertible Preferred Stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,845,695</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,639,745</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Series 2 Convertible Preferred Stock issuable upon exercise of warrants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">116,903</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">112,785</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Common Stock Options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,571,411</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,909,151</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Common Stock Warrants</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,872,488</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,342,489</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">10,631,727</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">15,220,807</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth the computation
of basic and diluted earnings per share:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Six Months ended</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-weight: bold"><u>Numerator</u></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net (loss)/income</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(210,377</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">193,597</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Convertible Series 2 Preferred Share dividends</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,219,445</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,218,450</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Deemed dividend from exchange offer of warrants</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(713,212</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 4pt">Numerator for basic and diluted EPS</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(2,143,034</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1,024,853</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; font-weight: bold">Denominator</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 4pt">Denominator for basic and diluted EPS - weighted average shares</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">20,627,674</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">17,658,562</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Basic EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(0.10</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(0.06</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Diluted EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(0.10</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(0.06</td><td style="text-align: left">)</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Stock-Based Compensation -</b> The fair
value of transactions in which the Company exchanges its equity instruments for employee and non-employee services (share-based
payment transactions) is recognized as an expense in the financial statements as services are performed.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Compensation expense is determined by reference
to the fair value of an award on the date of grant and is amortized on a straight-line basis over the vesting period. The Company
has elected to use the Black-Scholes-Merton (BSM) pricing model to determine the fair value of all stock option awards.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Fair Value of Financial Instruments</b>
- The carrying value of certain financial instruments such as cash, accounts receivable, and accounts payable approximate their
fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement increased by unamortized
issuance costs approximates fair value. &#160;The carrying value of promissory notes to related parties approximates fair value
based upon their interest rates, which approximate current market interest rates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Income Taxes</b> - Deferred tax assets
and liabilities are determined based on the estimated future tax effects of net operating loss carryforwards and temporary differences
between the tax bases of assets and liabilities and their respective financial reporting amounts measured at the current enacted
tax rates. The Company records a valuation allowance for its deferred tax assets when management concludes that it is not more
likely than not that such assets will be recognized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes a tax benefit
from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by
taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial
statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being
realized upon ultimate settlement. As of June 30, 2020, and 2019, the Company had not recorded any unrecognized tax benefits.
Interest and penalties related to liabilities for uncertain tax positions will be charged to interest and operating expenses,
respectively.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SignificantAccountingPoliciesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for all significant accounting policies of the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -URI http://asc.fasb.org/topic&amp;trid=2122369<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SignificantAccountingPoliciesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830514024920">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_NotesToFinancialStatementsAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LeasesDisclosureTextBlock', window );">LEASES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>4.
LEASES</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>Lease
Commitments</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
August 2017, FlexShopper entered into a 12-month lease with two additional three-year options for retail store space in West Palm
Beach, Florida. In April 2018, FlexShopper exercised its option to extend the term of the lease to September 30, 2021.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
January 2019, FlexShopper entered into a 108-month lease with an option for one additional five-year term for 21,622 square feet
of office space in Boca Raton, FL to accommodate FlexShopper's business and its employees (the "January 2019 Lease").
The monthly rent for this space is approximately $31,500 with annual three percent increases throughout the initial 108-month
lease term beginning on the anniversary of the commencement date.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The rental expense for the six months ended
June 30, 2020 and 2019 was approximately $353,000 and $126,000, respectively. At June 30, 2020, the future minimum annual lease
payments are approximately as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">2020</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">213,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">426,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">417,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">427,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">435,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,673,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,591,000</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Lessor
Information -</b> Refer to Note 3 to these condensed consolidated financial statements for further information about the Company's
revenue generating activities as a lessor. All of the Company's customer agreements are considered operating leases, and
the Company currently does not have any sales-type or direct financing leases.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Lessee
Information -</b> As a result of ASC 842, Leases, the Company in its position as a lessee has recognized all of its operating
and financing leases on the balance sheet as right-to-use asset and lease liabilities. The Company has elected a package of
optional practical expedients. As a lessee, the Company leases retail, call center and corporate space under operating leases
expiring at various times through 2028. At January 1, 2019, the Company recognized $191,001 of operating lease assets and
$191,001 of operating lease liabilities as a result of adopting Topic 842.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company determines if an arrangement is a lease at inception.
The breakout of operating lease assets, and current and non-current operating lease liabilities at June 30, 2020, is shown in the
table below.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Supplemental
balance sheet information related to leases is as follows:</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Balance Sheet Classification</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,<br /> 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br /> 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>Assets</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 38%; text-align: left; text-indent: -9pt; padding-left: 9pt">Operating Lease Asset</td><td style="width: 1%">&#160;</td>
    <td style="width: 37%; text-align: left">Property and Equipment, net</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,738,802</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,847,932</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Finance Lease Asset</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 1.5pt">Property and Equipment, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">31,249</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">31,299</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Total Lease Assets</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,770,051</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,879,231</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">Liabilities</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Operating Lease Liability - current portion</td><td>&#160;</td>
    <td style="text-align: left">Current Lease Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">143,931</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">22,088</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Finance Lease Liability - current portion</td><td>&#160;</td>
    <td style="text-align: left">Current Lease Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,215</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,638</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Operating Lease Liability- net of current portion</td><td>&#160;</td>
    <td style="text-align: left">Long Term Lease Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,003,015</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,040,576</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Finance Lease Liability - net of current portion</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 1.5pt">Long Term Lease Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">25,837</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,608</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Total Lease Liabilities</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,179,998</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,094,910</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Operating
lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date.
The Company uses its incremental borrowing rate as the discount rate for its leases, as the implicit rate in the lease is not
readily determinable. The incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with
similar terms and payments, and in economic environments where the leased asset is located. Operating lease assets also include
any prepaid lease payments and lease incentives. The lease terms include periods under options to extend or terminate the lease
when it is reasonably certain that the Company will exercise the option. The Company generally uses the base, non-cancelable,
lease term when determining the lease assets and liabilities. Under the short-term lease exception provided within ASC 842, the
Company does not record a lease liability or right-of-use asset for any leases that have a lease term of 12 months or less at
commencement.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Below
is a summary of the weighted-average discount rate and weighted-average remaining lease term for the Company's leases:</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted <br />
Average<br />
 Discount <br />
Rate</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted <br />
Average<br />
 Remaining<br />
 Lease Term<br /> (in years)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating Leases</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">13.08</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">8</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Finance Leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13.30</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4</td><td style="text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon adoption of Topic 842, discount rates
for existing operating leases were established as of January 1, 2019. The discount rate for the new operating lease for space
in 901 Yamato Road, Boca Raton, FL was established as of the commencement date of the lease.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Operating lease expense is recognized on
a straight-line basis over the lease term within operating expenses in the Company's consolidated statements of operations.
Finance lease expense is recognized over the lease term within interest expense and amortization in the Company's consolidated
statements of operations. The Company's total operating and finance lease expense all relate to lease costs and amounted
to $219,767 for the six months ended June 30, 2020.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Supplemental
cash flow information related to operating leases is as follows:</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Six Months ended</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Cash payments for operating leases</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">14,454</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">133,200</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Cash payments for finance leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,457</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">New operating lease asset obtained in exchange for lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,869,287</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">New finance lease asset obtained in exchange for lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,033</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Below
is a summary of undiscounted operating lease liabilities as of June 30, 2020. The table also includes a reconciliation of the
future undiscounted cash flows to the present value of the operating lease liabilities included in the consolidated balance sheet.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: justify">2020</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">206,979</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">415,050</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">405,443</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">417,606</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">430,134</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">2025 and thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,672,961</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Total undiscounted cash flows</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,548,173</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">Less: interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,401,227</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Present value of lease liabilities</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,146,946</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company entered into an office lease in January 2019. The lease commenced in June 2019, at which time the Company recognized the
operating lease asset and liability. The Company pays a base monthly rent of $31,532 with payments increasing by 3% on each yearly
anniversary of the commencement date. The initial lease term is for 9 years with the Company having a one-time option to extend
for 5 years.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;&#160;&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Below
is a summary of undiscounted finance lease liabilities as of June 30, 2020. The table also includes a reconciliation of the future
undiscounted cash flows to the present value of the finance lease liabilities included in the consolidated balance sheet.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Finance Leases</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: justify">2020</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">5,592</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,184</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,184</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,699</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,781</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Total undiscounted cash flows</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">42,440</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Less: interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9,388</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 4pt">Present value of lease liabilities</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">33,052</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeasesDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeasesDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_NotesToFinancialStatementsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_NotesToFinancialStatementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830516100136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock', window );">PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>5.
PROPERTY AND EQUIPMENT</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Property
and equipment consist of the following:</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Estimated<br /> Useful Lives</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,<br /> 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br /> 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Furniture, fixtures and vehicle</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center">2-5 years</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">104,879</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">95,671</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Website and internal use software</td><td>&#160;</td>
    <td style="text-align: center">3 years</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,322,188</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,123,830</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Computers and software</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">3-7 years</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">788,740</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">596,946</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,215,807</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,816,447</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Less: accumulated depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(8,495,872</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(7,435,271</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Right of use assets, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,770,051</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,879,231</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,489,986</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,260,407</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation and amortization expense were
$601,357 and $592,836 for the three months ended June 30, 2020 and 2019, respectively and $1,060,601 and $1,116,770 for the six
months ended June 30, 2020 and 2019, respectively.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=d3e99893-112916<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -URI http://asc.fasb.org/topic&amp;trid=2155823<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=SL120174063-112916<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=d3e99779-112916<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830514024920">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Promissory Notes Related Parties<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PromissoryNotesTextBlock', window );">PROMISSORY NOTES RELATED PARTIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>6.
PROMISSORY NOTES-RELATED PARTIES</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>January
2018 Notes -</b> In January 2018, FlexShopper, LLC entered into letter agreements with Russ Heiser, FlexShopper's Chief
Financial Officer, and NRNS Capital Holdings LLC ("NRNS"), the manager of which is the Chairman of the Company's
Board of Directors, respectively (such letter agreements, together, the "Commitment Letters"), pursuant to which FlexShopper,
LLC issued a subordinated promissory note to each of Mr. Heiser and NRNS (together, the "Notes"). The Commitment Letters
provided that Mr. Heiser and NRNS would each make advances to FlexShopper, LLC under the applicable Note in aggregate amounts
up to $1,000,000 and $2,500,000, respectively. Payments of principal and accrued interest are due and payable by FlexShopper,
LLC upon 30 days' prior written notice from the applicable noteholder and the Company can prepay principal and interest
at any time without penalty. However, repayment is not permitted without the consent of the Credit Agreement lender. The Notes
bear interest at a rate equal to five (5%) per annum in excess of the non-default rate of interest from time to time in effect
under the Credit Agreement entered into on March 6, 2015 computed on the basis of a 360-day year, which equaled 16.18% at June
30, 2020.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Upon
issuance of the Notes, FlexShopper, LLC drew $500,000 and a subsequent $500,000 on February 20, 2018 on the Note held by Mr. Heiser
and $2,500,000 on the Note held by NRNS. On August 29, 2018, FlexShopper, LLC issued amended and restated Notes to Mr. Heiser
and NRNS under which (1) the maturity date for such Notes was set at June 30, 2019 and (2) in connection with the completion of
an Equity Financing (as defined in the Notes), the holders of such Notes were granted the option to convert up to 50% of the outstanding
principal of the Notes plus accrued and unpaid interest thereon into the securities issued in the Equity Financing at a conversion
price equal to the price paid to the Company by the underwriters for such securities, net of the underwriting discount. In connection
with the offering of units in September 2018, Mr. Heiser and NRNS elected to convert the convertible portion of the Notes, resulting
in the issuance by the Company of 602,974 shares of common stock and 301,487 warrants to Mr. Heiser and 1,507,395 shares of common
stock and 753,697 warrants to NRNS.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prior to Mr. Heiser's Note maturity
date, the Company paid down the entire principal and interest balance on June 28, 2019 in the amount of $507,339. NRNS amended
and restated the NRNS Note such that the maturity date of the revised Note was set at June 30, 2021. In addition, the Company drew
$500,000 on the Note held by NRNS on June 28, 2019. As of June 30, 2020, $1,772,119 of principal and accrued and unpaid interest
was outstanding on NRNS's Note.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>January 2019 Note -</b> On January 25,
2019, FlexShopper, LLC entered into a subordinated debt financing letter agreement with 122 Partners, LLC, as lender, pursuant
to which FlexShopper, LLC issued a subordinated promissory note to 122 Partners, LLC (the "January Note") in the principal
amount of $1,000,000. Mr. Heiser, Jr., FlexShopper's Chief Financial Officer, is a member of 122 Partners, LLC. The
Company paid a commitment fee of 2% to the lender totaling $20,000. Payment of the principal amount and accrued interest under
the January 2019 Note was due and payable by FlexShopper, LLC on April 30, 2020 and FlexShopper, LLC can prepay principal and interest
at any time without penalty. Amounts outstanding under the January Note bear interest at a rate equal to five percent (5.00%) per
annum in excess of the non-default rate of interest from time to time in effect under the Credit Agreement, which equaled 16.18%
at June 30, 2020. Obligations under the January Note are subordinated to obligations under the Credit Agreement. The January Note
is subject to customary representations and warranties and events of default. If an event of default occurs and is continuing,
FlexShopper, LLC may be required to repay all amounts outstanding under the January Note. Obligations under the January Note are
secured by essentially all of FlexShopper, LLC's assets, subject to rights of the lenders under the Credit Agreement. As
of June 30, 2020, $1,013,072 of principal and accrued and unpaid interest was outstanding on the January Note. On April 30, 2020,
pursuant to an amendment to the subordinated debt financing letter agreement, FlexShopper, LLC and 122 Partners, LLC agreed to
extend the maturity date of the January Note to April 30, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>February 2019 Note -</b> On February
19, 2019, FlexShopper, LLC entered into a letter agreement with NRNS, the manager of which is the Chairman of the Company's
Board of Directors, pursuant to which FlexShopper, LLC issued a subordinated promissory note to NRNS (the "February Note")
in the principal amount of $2,000,000. The Company paid a commitment fee of 2% to the lender totaling $40,000. Payment of principal
and accrued interest under the February Note is due and payable by FlexShopper, LLC on June 30, 2021 and FlexShopper, LLC can prepay
principal and interest at any time without penalty. Amounts outstanding under the February Note bear interest at a rate equal to
five percent (5.00%) per annum in excess of the non-default rate of interest from time to time in effect under the Credit Agreement,
which equaled 16.18% at June 30, 2020. Obligations under the February Note are subordinated to obligations under the Credit Agreement.
The February Note is subject to customary representations and warranties and events of default. If an event of default occurs and
is continuing, FlexShopper, LLC may be required to repay all amounts outstanding under the February Note. Obligations under the
February Note are secured by essentially all of FlexShopper, LLC's assets, subject to rights of the lenders under the Credit
Agreement. As of June 30, 2020, $2,025,279 of principal and accrued and unpaid interest was outstanding on the February Note.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Amounts
payable under the promissory notes are as follows:</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Debt Principal</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest</b></font></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 76%"><font style="font: 10pt Times New Roman, Times, Serif">2020</font></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="width: 9%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="width: 9%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">60,470</font></td>
    <td style="width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td><font style="font: 10pt Times New Roman, Times, Serif">2021</font></td>
    <td>&#160;</td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">4,750,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td>&#160;</td></tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PromissoryNotesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure promissory notes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PromissoryNotesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830516100136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loan Payable Under Credit Agreement<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LoanPayableDisclosureTextBlock', window );">LOAN PAYABLE UNDER CREDIT AGREEMENT</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>7.
LOAN PAYABLE UNDER CREDIT AGREEMENT</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 6, 2015, FlexShopper, through
a wholly-owned subsidiary (the "Borrower"), entered into a credit agreement (as amended from time-to-time and including
the Fee Letter (as defined therein), the "Credit Agreement") with Wells Fargo Bank, National Association as paying
agent, various lenders from time to time party thereto and WE 2014-1, LLC, an affiliate of Waterfall Asset Management, LLC, as
administrative agent and lender (the "Lender"). The Borrower is permitted to borrow funds under the Credit Agreement
based on FlexShopper's cash on hand and the Amortized Order Value of its Eligible Leases (as such terms are defined in the
Credit Agreement) less certain deductions described in the Credit Agreement. Under the terms of the Credit Agreement, subject to
the satisfaction of certain conditions, the Borrower may borrow up to $32,500,000 from the Lender until the Commitment Termination
Date and must repay all borrowed amounts one year thereafter, on the date that is 12 months following the Commitment Termination
Date (unless such amounts become due or payable on an earlier date pursuant to the terms of the Credit Agreement). On April 1,
2019, the Commitment Termination Date was extended to February 28, 2021. The Lender was granted a security interest in certain
leases as collateral under the Credit Agreement. The interest rate charged on amounts borrowed is LIBOR plus 11% per annum. At
June 30, 2020, amounts borrowed bear interest at 11.18%. As of June 30, 2020, FlexShopper had borrowed approximately 100% of the
available amount based on the Eligible Leases in the portfolio.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Credit Agreement provides that FlexShopper may not incur additional indebtedness (other than expressly permitted indebtedness)
without the permission of the Lender and also prohibits dividends on common stock. Additionally, the Credit Agreement includes
covenants requiring FlexShopper to maintain a minimum amount of Equity Book Value, maintain a minimum amount of Unrestricted Cash
(including a reserve upon which the Lender may draw to satisfy unpaid amounts under the Credit Agreement) and maintain a certain
ratio of Consolidated Total Debt to Equity Book Value (each capitalized term, as defined in the Credit Agreement). Upon a Permitted
Change of Control (as defined in the Credit Agreement), FlexShopper must refinance the debt under the Credit Agreement, subject
to the payment of an early termination fee. A summary of the covenant requirements, and FlexShopper's actual results at
June 30, 2020, follows:</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Required Covenant</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Actual Position</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 9pt">Equity Book Value not less than</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,000,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">10,665,110</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Unrestricted Cash greater than</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,500,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,851,009</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Consolidated Total Debt to Equity Book Value ratio not to exceed</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.75</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.03</td><td style="text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Credit Agreement includes customary events of default, including, among others, failures to make payment of principal and interest,
breaches or defaults under the terms of the Credit Agreement and related agreements entered into with the Lender, breaches of
representations, warranties or certifications made by or on behalf of FlexShopper in the Credit Agreement and related documents
(including certain financial and expense covenants), deficiencies in the borrowing base, certain judgments against FlexShopper
and bankruptcy events.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Availability under the Credit Agreement
is subject to a borrowing base which is redetermined from time to time and based on specific advance rates on eligible current
assets. Principal payable within twelve months of the balance sheet date based on the outstanding loan balance at such date is
reflected as a current liability in the accompanying balance sheets. Interest expense incurred under the Credit Agreement amounted
to $763,910 and $1,665,440 for the three and the six months ended June 30, 2020, respectively, and $735,619 and $1,689,529 for
the three and six months ended June 30, 2019, respectively. As of June 30, 2020, the outstanding balance under the Credit Agreement
was $25,733,626. Such amount is presented in the consolidated balance sheet net of unamortized issuance costs of $110,514. Interest
is payable monthly on the outstanding balance of the amounts borrowed.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LoanPayableDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LoanPayableDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830515908344">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Structure<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteAbstract', window );"><strong>Stockholders' Equity Note [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">CAPITAL STRUCTURE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>8.
CAPITAL STRUCTURE</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company's capital structure consists of preferred and common stock as described below:</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Preferred
Stock</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company is authorized to issue 500,000 shares of $0.001 par value preferred stock. Of this amount, 250,000 shares have been designated
as Series 1 Convertible Preferred Stock and 25,000 shares have been designated as Series 2 Convertible Preferred Stock. The Company's
Board of Directors determines the rights and preferences of the Company's preferred stock.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 37.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><font style="font: 10pt Times New Roman, Times, Serif">&#9679;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><u>Series
    1 Convertible Preferred Stock</u> <b>-</b> Series 1 Convertible Preferred Stock ranks senior to common stock upon liquidation.</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of June 30, 2020, each share of Series 1 Convertible Preferred Stock was convertible into 1.32230 shares of the Company's
common stock, subject to certain anti-dilution rights. The holders of the Series 1 Convertible Preferred Stock have the option
to convert the shares to common stock at any time. Upon conversion, all accumulated and unpaid dividends, if any, will be paid
as additional shares of common stock. The holders of Series 1 Convertible Preferred Stock have the same dividend rights as holders
of common stock, as if the Series 1 Convertible Preferred Stock had been converted to common stock.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">859 shares of Series 1 Convertible
Preferred Stock were converted into 1,136 shares of common stock during the three months ended June 30, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of June 30, 2020,
there were 170,332 shares of Series 1 Convertible Preferred Stock outstanding, which were convertible into 225,230 shares of common
stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><font style="font: 10pt Times New Roman, Times, Serif">&#9679;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><u>Series
    2 Convertible Preferred Stock</u> <b>-</b> The Company sold to B2 FIE V LLC (the "Investor"), an
    entity affiliated with Pacific Investment Management Company LLC, 20,000 shares of Series 2 Convertible Preferred Stock
    ("Series 2 Preferred Stock") for gross proceeds of $20.0 million. The Company sold an additional 1,952 shares of
    Series 2 Preferred Stock to a different investor for gross proceeds of $1.95 million at a subsequent closing. </font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Series 2 Preferred Shares
were sold for $1,000 per share (the "Stated Value") and accrue dividends on the Stated Value at an annual rate of
10% compounded annually. Cumulative accrued dividends as of June 30, 2020 totaled approximately $9,612,529. As of June 30, 2020,
each Series 2 Preferred Share was convertible into approximately 266&#160;shares of common stock; however, the conversion rate
is subject to further increase pursuant to a weighted average anti-dilution provision. The holders of the Series 2 Preferred Stock
have the option to convert such shares into shares of common stock and have the right to vote with holders of common stock on
an as-converted basis. If the average closing price during any 45-day consecutive trading day period or change of control transaction
values the common stock at a price equal to or greater than $23.00 per share, then conversion shall be automatic. Upon a Liquidation
Event or Deemed Liquidation Event (each as defined), holders of Series 2 Preferred Stock shall be entitled to receive out of the
assets of the Company prior to and in preference to the common stock and Series 1 Convertible Preferred Stock an amount equal
to the greater of (1) the Stated Value, plus any accrued and unpaid dividends thereon, and (2) the amount per share as would have
been payable had all shares of Series 2 Preferred Stock been converted to common stock immediately before the Liquidation Event
or Deemed Liquidation Event.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Common
Stock</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company is authorized to issue 40,000,000 shares of common stock, par value $0.0001 per share. Each share of common stock entitles
the holder to one vote at all stockholder meetings. The common stock is traded on the Nasdaq Capital Market under the symbol "FPAY."</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><font style="font: 10pt Times New Roman, Times, Serif"><b>Warrants</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September 2018, the Company issued
warrants exercisable for 5,750,000 shares of common stock at an exercise price of $1.25 per share (the "Public Warrants").
The warrants were immediately exercisable and expire five years from the date of issuance. The warrants were listed on the Nasdaq
Capital Market under the symbol "FPAYW" (See note 11).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company also issued additional warrants exercisable for an aggregate 1,055,184 shares of common stock at an exercise price of
$1.25 per warrant to Mr. Heiser and NRNS in connection with partial conversions of their promissory notes. The warrants are exercisable
at $1.25 per share of common stock and expire on September 28, 2023.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
connection with the issuance of Series 2 Convertible Preferred Stock in June 2016, the Company issued to the placement agent in
such offering warrants exercisable for 439 shares of Series 2 Convertible Preferred Stock at an initial exercise price of $1,250
per share, which expire seven years after the date of issuance.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
part of a consulting agreement with XLR8 Capital Partners LLC (the "Consultant"), an entity of which the Company's
Chairman is manager, the Company agreed to issue 40,000 warrants to the Consultant monthly for 12 months beginning on March 1,
2019 at an exercise price of $1.25 per share or, if the closing share price on the last day of the month exceeds $1.25, then such
exercise price will be 110% of the closing share price. The warrants are immediately exercisable and expire following the close
of business on June 30, 2023. In February 2020, this agreement was extended for an additional six months through August 31, 2020.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the six months ended June 30, 2020, the Company recorded
an expense of $139,480 based on a weighted average valuation of $0.58 per warrant.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Warrants</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Expense</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Valuation</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Grant Date</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Granted</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Recorded</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Per Warrant</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">January 31, 2020 </td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">40,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">16,503</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">0.41</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>February 29, 2020 </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">18,727</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.47</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>March 31, 2020 </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">8,769</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.22</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>April 30, 2020 </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">25,412</p></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">$</p></td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">0.64</p></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>May 31, 2020 </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">33,388</p></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">$</p></td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">0.83</p></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">June 30, 2020 </td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">40,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">36,681</p></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">$</p></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">0.92</p></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">240,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><font style="font-size: 10pt"> 139,480</font></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">0.58</p><font style="font-size: 10pt"></font></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes information about outstanding stock warrants as of June 30, 2020, all of which are exercisable:</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Common</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Series 2 Preferred</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Weighted Average</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Exercise</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Stock&#160;Warrants</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Stock&#160;Warrants</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Remaining</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Price</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Outstanding</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Outstanding</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Contractual Life</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="width: 20%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.25</font></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 20%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,215,184</font></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 20%; text-align: right">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 29%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>$</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.34</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.40</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.54</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.69</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.74</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.76</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.91</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2.00</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2.01</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2.53</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2.78</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2.93</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">5.50</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">177,304</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">2 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,250</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">439</font></td>
    <td>*</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 4.5pt double">&#160;</td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,872,488</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 4.5pt double">&#160;</td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">439</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left"><font style="font-family: Symbol">*</font></td><td style="text-align: justify"><font style="font-family: Times New Roman, Times, Serif">At
June 30, 2020, these warrants were convertible into 116,903 shares of common stock</font></td></tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(e)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -URI http://asc.fasb.org/topic&amp;trid=2208762<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830513964520">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract', window );"><strong>Share-based Payment Arrangement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock', window );">STOCK OPTIONS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>9.
STOCK OPTIONS</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
April 26, 2018 at the Company's annual meeting, the Company's stockholders approved the FlexShopper, Inc. 2018 Omnibus
Equity Compensation Plan (the "2018 Plan"). Upon the 2018 Plan's approval, approximately 1,057,000 shares of
Company common stock were available for issuance thereunder, consisting of 750,000 shares authorized for issuance under the 2018
Plan and an aggregate 307,000 shares then remaining available for issuance under the Company's 2007 Omnibus Equity Compensation
Plan (the "2007 Plan") and 2015 Omnibus Equity Compensation Plan (the "2015 Plan", and together with the
2007 Plan, the "Prior Plans"). The 2018 Plan replaced the Prior Plans. No new awards will be granted under the Prior
Plans; however, awards outstanding under the Prior Plans upon approval of the 2018 Plan remain subject to and will be paid under
the applicable Prior Plan.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
February 21, 2019, the Company's Board of Directors approved Amendment No. 1 to the 2018 Plan, subject to stockholder approval.
On May 2, 2019, the Company's stockholders approved the 2018 Plan Amendment that increased (a) the total number of shares
available for issuance under the 2018 Plan by 1,000,000 shares and (b) the number of shares available for issuance as "incentive
stock options" within the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">On April 24, 2020, the Company's
Board of Directors approved an Amendment to the 2018 Plan, subject to stockholder approval. On June 10, 2020, the Company's
stockholders approved the 2018 Plan Amendment that increased (a) the total number of shares available for issuance under the 2018
Plan by 1,000,000 shares and (b) the number of shares available for issuance as "incentive stock options" within the
meaning of Internal Revenue Code Section 422 by 1,000,000 shares.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Grants
under the 2018 Plan and the Prior Plans consist of incentive stock options, non-qualified stock options, stock appreciation rights,
stock awards, stock unit awards, dividend equivalents and other stock-based awards. Employees, directors and consultants and other
service providers are eligible to participate in the 2018 Plan and the Prior Plans. Options granted under the 2018 Plan and the
Prior Plans vest over periods ranging from immediately upon grant to a three-year period and expire ten years from date of grant.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">Activity
in stock options for the six months ended June 30, 2020 and June 30, 2019 is as follows:</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br /> options</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted<br /> average<br /> exercise<br /> price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted<br /> average<br /> contractual<br /> term <br /> (years)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Aggregate<br /> intrinsic<br /> value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%">Outstanding at January 1, 2020</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,004,318</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1.72</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,542,361</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">634,756</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.58</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(64,330</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,520</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Exercise</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,333</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.79</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,166</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Outstanding at June 30, 2020</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,571,411</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1.95</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">7.94</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,165,626</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Vested and exercisable at June 30, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,623,746</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.97</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.23</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">971,228</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Outstanding at January 1, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">620,900</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3.75</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,334,851</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.85</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(21,600</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.35</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">855</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Expired</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(25,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6.2</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 4pt">Outstanding at June 30, 2019</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,909.151</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1.72</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">9.12</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">379,582</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Vested and exercisable at June 30, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">742,434</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.76</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.34</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">108,686</td><td style="text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The weighted average grant date fair value of options granted
during the six-month period ended June 30, 2020 and June 30, 2019 was $1.52 and $0.52 per share respectively. The Company measured
the fair value of each option award on the date of grant using the Black-Scholes-Merton (BSM) pricing model with the following
assumptions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Six Months ended</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="width: 76%">Exercise price</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2.58</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">0.85</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected life</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><font style="font-size: 10pt">5 years</font></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><font style="font-size: 10pt">6.8 years</font></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">71</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">63</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Risk-free interest rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.23</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.40</td><td style="text-align: left">%</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
expected dividend yield is based on the Company's historical dividend yield. The expected volatility is based on the historical
volatility of the Company's common stock. The expected life is based on the simplified expected term calculation permitted
by the Securities and Exchange Commission (the "SEC"), which defines the expected life as the average of the contractual
term of the options and the weighted-average vesting period for all option tranches. The risk-free interest rate is based on the
annual yield on the grant date of a zero-coupon U.S. Treasury bond the maturity of which equals the option's expected life.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The value of stock options is recognized as
compensation expense by the straight-line method over the vesting period. Compensation expense recorded for options in the consolidated
statements of operations was $452,033 and $623,848 for the three and six months ended June 30, 2020, respectively, and $303,243
and $328,772 for the three and six months ended June 30, 2019, respectively. Unrecognized compensation cost related to non-vested
options at June 30, 2020 amounted to approximately $807,000, which is expected to be recognized over a weighted average period
of 3.43 years.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -URI http://asc.fasb.org/topic&amp;trid=2228938<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830513984136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">INCOME TAXES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>10.
INCOME TAXES</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of June 30, 2020, the Company had federal net operating loss carryforwards ("NOL") of approximately $66,900,000 and
state net operating loss carryforwards of approximately $6,000,000 available to offset future taxable income which expire from
2024 to 2037. NOL's created after January 1, 2018 do not expire, but are limited<b>.</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Management
believes that the federal and state deferred tax asset as of June 30, 2020 does not satisfy the realization criteria and has recorded
a full valuation allowance to offset the deferred tax asset.&#160;</font></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32857-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 11.C)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330215-122817<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32809-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.5.Q1)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32705-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 270<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6424409&amp;loc=d3e44925-109338<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -URI http://asc.fasb.org/topic&amp;trid=2144680<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6424122&amp;loc=d3e41874-109331<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830516058216">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Exchange Offer of Warrants<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantsAbstract', window );"><strong>Warrants [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ExchangeOfferOfWarrantsTextBlock', window );">EXCHANGE OFFER OF WARRANTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>11.
EXCHANGE OFFER OF WARRANTS</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
February 4, 2020, the Company completed an exchange offer relating to outstanding public warrants, in which the holders of the
public warrants were offered 0.62 shares of common stock for each outstanding warrant tendered (the "Warrant Exchange Offer").</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
total, 5,351,290 warrants were exchanged for 3,317,812 shares in accordance with the Warrant Exchange Offer.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
February 19, 2020, the Company exchanged all remaining untendered public warrants for common stock at a rate of 0.56 shares per
public warrant in accordance with the terms of the Warrant Agreement (the "Mandatory Conversion of Warrants"). In
total 258,610 warrants were exchanged for 144,871 shares in this transaction.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As a result of this transaction, the Company
recognized a deemed dividend of $713,212 resulting from the excess of the fair value of the common stock over the intrinsic value
of the warrants.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExchangeOfferOfWarrantsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExchangeOfferOfWarrantsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_WarrantsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_WarrantsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830513946088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contingencies and other Uncertainties<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LossContingencyDisclosures', window );">CONTINGENCIES AND OTHER UNCERTAINTIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b></b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>12.
CONTINGENCIES AND OTHER UNCERTAINTIES</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
extent of the impact and effects of the recent outbreak of the coronavirus (COVID-19) on the operation and financial performance
of our business will depend on future developments, including the duration and spread of the outbreak, the recovery time of the
disrupted supply chains, or the uncertainty with respect to the accessibility of additional liquidity or capital markets, all
of which are highly uncertain and cannot be predicted. If the demand for the Company's leases are impacted by this outbreak
for an extended period, our results of operations may be materially adversely affected.</font></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyDisclosures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for loss and gain contingencies. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 30<br> -URI http://asc.fasb.org/subtopic&amp;trid=2127197<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -URI http://asc.fasb.org/subtopic&amp;trid=2127163<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LossContingencyDisclosures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830513917000">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">COMMITMENTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>13.
COMMITMENTS</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">The
Company does not have any commitments other than real property leases (Note 4).</font></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -URI http://asc.fasb.org/topic&amp;trid=2127136<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -URI http://asc.fasb.org/topic&amp;trid=2144648<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559207&amp;loc=d3e25336-109308<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559207&amp;loc=d3e25336-109308<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830516118840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Promissory Note Paycheck Protection Program<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PaycheckProtectionProgramAbstract', window );"><strong>Paycheck Protection Program [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PaycheckProtectionProgramTextBlock', window );">PROMISSORY NOTE PAYCHECK PROTECTION PROGRAM</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif"><b>14.
PROMISSORY NOTE- PAYCHECK PROTECTION PROGRAM</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">FlexShopper,
LLC (the "Borrower") applied for and received a loan (the "Loan") on May 4, 2020, from Customers Bank
(the "Lender") in the principal amount of $1,914,100, pursuant to the Paycheck Protection Program (the "PPP")
under the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act"), which was enacted March 27, 2020</font>,
and administered through the U.S. Small Business Administration.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;<font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Loan is evidenced by a promissory note (the "Note"), dated April 30, 2020, issued by the Borrower to the Lender. The
Note matures on April 30, 2022, and bears interest at the rate of 1.00% per annum, payable monthly commencing on November 30,
2020, following an initial deferral period as specified under the PPP. The Note may be prepaid by the Borrower at any time prior
to maturity with no prepayment penalty. Proceeds from the Loan will be available to the Borrower to fund designated expenses,
including certain payroll costs, group health care benefits and other permitted expenses, in accordance with the PPP. Under the
terms of the PPP, up to the entire sum of the principal amount and accrued interest may be forgiven to the extent the Loan proceeds
are used for qualifying expenses as described in the CARES Act and applicable implementing guidance issued by the U.S. Small Business
Administration under the PPP. The Company intends to cause the Borrower to use the entire Loan amount for designated qualifying
expenses and to apply for forgiveness of the Loan in accordance with the terms of the PPP </font>following the covered period
which is defined as 8 or 24 weeks from the date of receipt of loan proceeds.&#160; The Company intends to apply for full forgiveness.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PaycheckProtectionProgramAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PaycheckProtectionProgramAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PaycheckProtectionProgramTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PaycheckProtectionProgramTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830507534552">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Policies)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConsolidationPolicyTextBlock', window );">Principles of Consolidation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Principles of Consolidation -</b> The
accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries after elimination
of intercompany balances and transactions.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Estimates</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Estimates -</b> The preparation of consolidated
financial statements in conformity with GAAP requires management to make estimates that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported
amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Revenue Recognition</b> - Merchandise
is leased to customers pursuant to lease purchase agreements which provide for weekly lease terms with non-refundable lease payments.
Generally, the customer has the right to acquire title either through a 90-day same as cash option, an early purchase option, or
through payments of all required lease payments, generally 52 weeks, for ownership. On any current lease, customers have the option
to cancel the agreement in accordance with lease terms and return the merchandise. Accordingly, customer agreements are accounted
for as operating leases with lease revenues recognized in the month they are due on the accrual basis of accounting. Merchandise
sales revenue is recognized when the customer exercises the purchase option and pays the purchase price. Revenue for lease payments
received prior to their due date is deferred and recognized as revenue in the period to which the payments relate. Revenues from
leases and sales are reported net of sales taxes.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy', window );">Accounts Receivable and Allowance for Doubtful Accounts</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Accounts Receivable and Allowance for
Doubtful Accounts -</b> FlexShopper seeks to collect amounts owed under its leases from each customer on a weekly or biweekly
basis by charging their bank accounts or credit cards. Accounts receivable are principally comprised of lease payments currently
owed to FlexShopper which are past due, as FlexShopper has been unable to successfully collect in the manner described above.
The allowance for doubtful accounts is based upon revenues and historical experience of balances charged off as a percentage of
revenues. The accounts receivable balances consisted of the following as of June 30, 2020 and December 31, 2019:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,<br /> 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br /> 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Accounts receivable</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">21,493,916</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">18,249,273</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Allowance for doubtful accounts</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(13,523,919</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9,976,941</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Accounts receivable, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">7,969,997</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">8,272,332</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The allowance is a significant percentage
of the balance because FlexShopper does not charge off any customer account until it has exhausted all collection efforts with
respect to each account, including attempts to repossess items. In addition, while collections are pursued, the same delinquent
customers continue to accrue weekly charges until they are charged off. Accounts receivable balances charged off against the allowance
were $6,584,965 and $12,017,220 for the three and six months ended June 30, 2020 respectively and $4,346,498 and $9,376,402 for
the three and six months ended June 30, 2019, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Six Months Ended <br /> June 30,<br /> 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended <br /> December&#160;31,<br /> 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Beginning balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">9,976,941</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,754,306</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Provision</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,564,198</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,838,046</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Accounts written off</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,017,220</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(28,615,411</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 4pt">Ending balance</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">13,523,919</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,976,941</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FlexShopper classifies bad debt expense
incurred as a reduction of lease revenue and fees within the consolidated statement of operations.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LessorLeasesPolicyTextBlock', window );">Lease Merchandise</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Lease Merchandise -</b> Until all payment
obligations for ownership are satisfied under the lease agreement, the Company maintains ownership of the lease merchandise. Lease
merchandise consists primarily of residential furniture, consumer electronics, computers, appliances and household accessories
and is recorded at cost net of accumulated depreciation. The Company depreciates leased merchandise using the straight-line method
over the applicable agreement period for a consumer to acquire ownership, generally twelve months with no salvage value. Upon transfer
of ownership of merchandise to customers resulting from satisfaction of their lease obligations, the related cost and accumulated
depreciation are eliminated from lease merchandise. For lease merchandise returned or anticipated to be returned either voluntarily
or through repossession, the Company provides an impairment reserve for the undepreciated balance of the merchandise net of any
estimated salvage value with a corresponding charge to cost of lease revenue. The cost, accumulated depreciation and impairment
reserve related to such merchandise are written off upon determination that no salvage value is obtainable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The net leased merchandise balances consisted
of the following as of June 30, 2020 and December 31, 2019:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,<br /> 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br /> 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Lease merchandise at cost</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">47,256,520</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">46,807,570</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accumulated depreciation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(18,762,330</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(13,518,181</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Impairment reserve</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,412,948</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,226,285</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 4pt">Lease merchandise, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">26,081,242</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">31,063,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">Lease merchandise at cost represents the
undepreciated cost of rental merchandise at the time of purchase.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtPolicyTextBlock', window );">Deferred Debt Issuance Costs</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Deferred Debt Issuance Costs -</b> Debt
issuance costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015, and subsequent amendments are offset
against the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining term of
the related debt, which approximates the effective interest method. Amortization, which is included in interest expense, was $84,416
and $170,624 for the three and six months ended June 30, 2020, respectively, and $50,431 and $105,271 for the three and six months
ended June 30, 2019, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Debt issuance costs of $60,000 incurred
in conjunction with the subordinated Promissory Notes entered into on January 25, 2019 and February 19, 2019 are offset against
the outstanding balance of the loan payable and are amortized using the straight-line method over the remaining term of the related
debt, which approximates the effective interest method. Amortization, which is included in interest expense, was $5,471 and $13,609
for three and six months ended June 30, 2020 and $8,138 and $13,563 for the three and six months ended June 30, 2019, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Intangible Assets -</b> Intangible assets
consist of a patent on the Company's LTO payment method at check-out for third party e-commerce sites. Patents are stated
at cost less accumulated amortization. Patent costs are amortized by using the straight-line method over the legal life, or if
shorter, the useful life of the patent, which has been estimated to be 10 years.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock', window );">Intangible Assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Intangible Assets -</b> Intangible
assets consist of a patent on the Company&#8217;s LTO payment method at check-out for third party e-commerce sites. Patents are
stated at cost less accumulated amortization. Patent costs are amortized by using the straight-line method over the legal life,
or if shorter, the useful life of the patent, which has been estimated to be 10 years.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy', window );">Software Costs</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Software Costs -&#160;</b>Costs related
to developing or obtaining internal-use software incurred during the preliminary project and post-implementation stages of an
internal use software project are expensed as incurred and certain costs incurred in the project's application development
stage are capitalized as property and equipment. The Company expenses costs related to the planning and operating stages of a
website. Costs associated with minor enhancements and maintenance for the website are included in expenses as incurred. Direct
costs incurred in the website's development stage are capitalized as property and equipment. Capitalized software costs
amounted to $598,097 and $1,198,358 for the three and six months ended June 30, 2020, respectively, and $513,645 and $1,060,689
for the three and six months ended June 30, 2019, respectively. Capitalized software amortization expense was $569,217 and $1,005,984
for the three and six months ended June 30, 2020, respectively, and $1,083,247 and $575,066 for the three and six months ended
June 30, 2019.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock', window );">Operating Expenses</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Operating Expenses -</b> Operating expenses
include corporate overhead expenses such as salaries, stock-based compensation, insurance, occupancy, and other administrative
expenses.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_MarketingCostsPolicyTextBlock', window );">Marketing Costs</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Marketing Costs -</b> Marketing costs,
primarily consisting of advertising, are charged to expense as incurred. Direct acquisition costs, primarily consisting of commissions
earned based on lease originations, are capitalized and amortized over the life of the lease.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerSharePolicyTextBlock', window );">Per Share Data</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Per Share Data -</b> Per share data
is computed by use of the two-class method as a result of outstanding Series 1 Convertible Preferred Stock, which participates
in dividends with the common stock and accordingly has participation rights in undistributed earnings as if all such earnings had
been distributed during the period (see Note 8). Under such method income available to common shareholders is computed by deducting
both dividends declared or, if not declared, accumulated on Series 2 Convertible Preferred Stock from income from continuing operations
and from net income. Loss attributable to common shareholders is computed by increasing loss from continuing operations and net
loss by such dividends. Where the Company has undistributed net income available to common shareholders, basic earnings per common
share is computed based on the total of any dividends paid or declared per common share plus undistributed income per common share
determined by dividing net income available to common shareholders reduced by any dividends paid or declared on common and participating
Series 1 Convertible Preferred Stock by the total of the weighted average number of common shares outstanding plus the weighted
average number of common shares issuable upon conversion of outstanding participating Series 1 Convertible Preferred Stock during
the period. Where the Company has a net loss, basic per share data (including income from continuing operations) is computed based
solely on the weighted average number of common shares outstanding during the period. As the participating Series 1 Convertible
Preferred Stock has no contractual obligation to share in the losses of the Company, common shares issuable upon conversion of
such preferred stock are not included in such computations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Diluted earnings per share is based on
the more dilutive of the if-converted method (which assumes conversion of the participating Series 1 Convertible Preferred Stock
as of the beginning of the period) or the two-class method (which assumes that the participating Series 1 Convertible Preferred
Stock is not converted) plus the potential impact of dilutive non-participating Series 2 Convertible Preferred Stock, options and
warrants. The dilutive effect of stock options and warrants is computed using the treasury stock method, which assumes the repurchase
of common shares at the average market price during the period. Under the treasury stock method, options and warrants will have
a dilutive effect when the average price of common stock during the period exceeds the exercise price of options or warrants. When
there is a loss from continuing operations, potential common shares are not included in the computation of diluted loss per share,
since they have an anti-dilutive effect.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In computing diluted loss per share for
the six months ended June 30, 2020 and the six months ended June 30, 2019, no effect has been given to the issuance of common stock
upon conversion or exercise of the following securities as their effect is anti-dilutive. The following table reflects a change
in the conversion rates of the Series 1 Convertible Preferred Stock and Series 2 Convertible Preferred Stock due to anti-dilution
adjustments as a result of FlexShopper's induced conversion of warrants.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Six Months ended</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Series 1 Convertible Preferred Stock</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">225,230</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">216,637</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Series 2 Convertible Preferred Stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,845,695</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,639,745</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Series 2 Convertible Preferred Stock issuable upon exercise of warrants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">116,903</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">112,785</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Common Stock Options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,571,411</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,909,151</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Common Stock Warrants</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,872,488</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,342,489</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">10,631,727</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">15,220,807</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth the computation
of basic and diluted earnings per share:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Six Months ended</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-weight: bold"><u>Numerator</u></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net (loss)/income</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(210,377</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">193,597</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Convertible Series 2 Preferred Share dividends</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,219,445</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,218,450</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Deemed dividend from exchange offer of warrants</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(713,212</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 4pt">Numerator for basic and diluted EPS</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(2,143,034</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1,024,853</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; font-weight: bold">Denominator</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 4pt">Denominator for basic and diluted EPS - weighted average shares</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">20,627,674</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">17,658,562</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Basic EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(0.10</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(0.06</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Diluted EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(0.10</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(0.06</td><td style="text-align: left">)</td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CompensationRelatedCostsPolicyTextBlock', window );">Stock-Based Compensation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Stock-Based Compensation -</b> The fair
value of transactions in which the Company exchanges its equity instruments for employee and non-employee services (share-based
payment transactions) is recognized as an expense in the financial statements as services are performed.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.7pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Compensation expense is determined by reference
to the fair value of an award on the date of grant and is amortized on a straight-line basis over the vesting period. The Company
has elected to use the Black-Scholes-Merton (BSM) pricing model to determine the fair value of all stock option awards.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueOfFinancialInstrumentsPolicy', window );">Fair Value of Financial Instruments</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Fair Value of Financial Instruments</b>
- The carrying value of certain financial instruments such as cash, accounts receivable, and accounts payable approximate their
fair value due to their short-term nature. The carrying value of loans payable under the Credit Agreement increased by unamortized
issuance costs approximates fair value. &#160;The carrying value of promissory notes to related parties approximates fair value
based upon their interest rates, which approximate current market interest rates.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Income Taxes</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Income Taxes</b> - Deferred tax assets
and liabilities are determined based on the estimated future tax effects of net operating loss carryforwards and temporary differences
between the tax bases of assets and liabilities and their respective financial reporting amounts measured at the current enacted
tax rates. The Company records a valuation allowance for its deferred tax assets when management concludes that it is not more
likely than not that such assets will be recognized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes a tax benefit
from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by
taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial
statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being
realized upon ultimate settlement. As of June 30, 2020, and 2019, the Company had not recorded any unrecognized tax benefits.
Interest and penalties related to liabilities for uncertain tax positions will be charged to interest and operating expenses,
respectively.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_MarketingCostsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for markerting costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_MarketingCostsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CompensationRelatedCostsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to employees, including equity-based arrangements; discloses methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b),(f(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18726-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CompensationRelatedCostsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConsolidationPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting.  The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=d3e5614-111684<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConsolidationPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy related to debt. Includes, but is not limited to, debt issuance costs, the effects of refinancings, method of amortizing debt issuance costs and original issue discount, and classifications of debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6802200&amp;loc=d3e1835-112601<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerSharePolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3630-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerSharePolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueOfFinancialInstrumentsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for determining the fair value of financial instruments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 60<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=7493716&amp;loc=d3e21868-110260<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121572278&amp;loc=d3e13279-108611<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueOfFinancialInstrumentsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16265-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=120406818&amp;loc=d3e32247-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32847-109319<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 954<br> -SubTopic 740<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6491622&amp;loc=d3e9504-115650<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32840-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=116657188&amp;loc=SL116659661-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32639-109319<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=120406818&amp;loc=d3e32280-109318<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32809-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorLeasesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for leasing arrangements entered into by lessor.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3A<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121576215&amp;loc=SL117410129-209981<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Subparagraph 14<br> -URI http://asc.fasb.org/section&amp;trid=77888298<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121576215&amp;loc=SL77919352-209981<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121576215&amp;loc=SL117410129-209981<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorLeasesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for determining the allowance for doubtful accounts for trade and other accounts receivable balances, and when impairments, charge-offs or recoveries are recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=121611835&amp;loc=d3e5144-111524<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueRecognitionPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18823-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18823-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueRecognitionPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for inclusion of significant items in the selling, general and administrative (or similar) expense report caption.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 720<br> -SubTopic 35<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6420018&amp;loc=d3e36677-107848<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for costs incurred to (1) establish the technological feasibility of a computer software product to be sold, leased, or otherwise marketed; and (2) produce product masters after establishing technological feasibility. This accounting policy also may apply to purchased computer software. This policy also may address the entity's amortization policy for its capitalized computer software costs and how it evaluates such capitalized costs for impairment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SoftwareToBeSoldLeasedOrOtherwiseMarketedPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UseOfEstimates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6191-108592<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6161-108592<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6143-108592<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6061-108592<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6132-108592<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UseOfEstimates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830506576984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock', window );">Schedule of accounts receivable</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,<br /> 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br /> 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 76%">Accounts receivable</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">21,493,916</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">18,249,273</td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Allowance for doubtful accounts</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(13,523,919</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9,976,941</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Accounts receivable, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">7,969,997</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">8,272,332</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock', window );">Schedule of allowance for doubtful accounts</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Six Months Ended <br /> June 30,<br /> 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended <br /> December&#160;31,<br /> 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 76%">Beginning balance</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">9,976,941</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">3,754,306</td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Provision</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,564,198</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,838,046</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Accounts written off</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,017,220</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(28,615,411</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 4pt">Ending balance</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">13,523,919</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">9,976,941</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LeaseMerchandiseTableTextBlock', window );">Schedule of net leased merchandise</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,<br /> 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br /> 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 76%">Lease merchandise at cost</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">47,256,520</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">46,807,570</td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accumulated depreciation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(18,762,330</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(13,518,181</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Impairment reserve</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,412,948</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,226,285</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 4pt">Lease merchandise, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">26,081,242</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">31,063,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock', window );">Schedule of anti-dilutive securities excluded from computation of earnings per share</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Six Months ended</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 76%">Series 1 Convertible Preferred Stock</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">&#160;</td><td style="text-align: right; width: 9%">225,230</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">&#160;</td><td style="text-align: right; width: 9%">216,637</td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Series 2 Convertible Preferred Stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,845,695</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,639,745</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Series 2 Convertible Preferred Stock issuable upon exercise of warrants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">116,903</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">112,785</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Common Stock Options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,571,411</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,909,151</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Common Stock Warrants</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,872,488</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,342,489</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">10,631,727</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">15,220,807</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">Schedule of basic and diluted earnings per share</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"><tr style="vertical-align: bottom"><td></td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Six Months ended</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-weight: bold"><u>Numerator</u></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net (loss)/income</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(210,377</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">193,597</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Convertible Series 2 Preferred Share dividends</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,219,445</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,218,450</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Deemed dividend from exchange offer of warrants</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(713,212</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 4pt">Numerator for basic and diluted EPS</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(2,143,034</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1,024,853</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; font-weight: bold">Denominator</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 4pt">Denominator for basic and diluted EPS - weighted average shares</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">20,627,674</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">17,658,562</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Basic EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(0.10</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(0.06</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Diluted EPS</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(0.10</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(0.06</td><td style="text-align: left">)</td></tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeaseMerchandiseTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of Lease merchandise.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeaseMerchandiseTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of allowance for doubtful accounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3,4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830513046328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_NotesToFinancialStatementsAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock', window );">Schedule of future minimum annual lease payments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 88%">2020</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">213,000</td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">426,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">417,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">427,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">435,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,673,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">3,591,000</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ScheduleOfCondensedBalanceSheetTableTextBlock', window );">Schedule of balance sheet information related to leases</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Balance Sheet Classification</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,<br /> 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br /> 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>Assets</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt; width: 38%">Operating Lease Asset</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 37%">Property and Equipment, net</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">1,738,802</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">1,847,932</td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Finance Lease Asset</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 1.5pt">Property and Equipment, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">31,249</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">31,299</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Total Lease Assets</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,770,051</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,879,231</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">Liabilities</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Operating Lease Liability - current portion</td><td>&#160;</td>
    <td style="text-align: left">Current Lease Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">143,931</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">22,088</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Finance Lease Liability - current portion</td><td>&#160;</td>
    <td style="text-align: left">Current Lease Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,215</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,638</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Operating Lease Liability- net of current portion</td><td>&#160;</td>
    <td style="text-align: left">Long Term Lease Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,003,015</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,040,576</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Finance Lease Liability - net of current portion</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 1.5pt">Long Term Lease Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">25,837</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,608</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Total Lease Liabilities</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,179,998</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,094,910</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock', window );">Schedule of weighted-average discount rate and weighted-average remaining lease term</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted <br />
Average<br />
 Discount <br />
Rate</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted <br />
Average<br />
 Remaining<br />
 Lease Term<br /> (in years)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 76%">Operating Leases</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">&#160;</td><td style="text-align: right; width: 9%">13.08</td><td style="text-align: left; width: 1%">%</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">&#160;</td><td style="text-align: right; width: 9%">8</td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Finance Leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13.30</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4</td><td style="text-align: left">&#160;</td></tr>
</table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock', window );">Schedule of supplemental cash flow information</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Six Months ended</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 76%">Cash payments for operating leases</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">14,454</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">133,200</td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Cash payments for finance leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,457</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">New operating lease asset obtained in exchange for lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,869,287</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">New finance lease asset obtained in exchange for lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,033</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
</table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities', window );">Schedule of undiscounted operating lease liabilities</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: justify">2020</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">206,979</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">415,050</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">405,443</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">417,606</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">430,134</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">2025 and thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,672,961</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Total undiscounted cash flows</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,548,173</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">Less: interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,401,227</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Present value of lease liabilities</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,146,946</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities', window );">Schedule of undiscounted finance lease liabilities</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Finance Leases</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: justify">2020</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">5,592</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,184</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,184</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,699</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,781</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Total undiscounted cash flows</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">42,440</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Less: interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9,388</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 4pt">Present value of lease liabilities</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">33,052</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_NotesToFinancialStatementsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_NotesToFinancialStatementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfUndiscountedFinanceLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfUndiscountedOperatingLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the weighted-average discount rate and weighted-average remaining lease term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOrDescriptionOfWeightedAverageDiscountRateAndWeightedAverageRemainingLeaseTerm1TextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfCondensedBalanceSheetTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 3<br> -Paragraph i<br> -Subsection 10<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfCondensedBalanceSheetTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of supplemental cash flow information for the periods presented.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830512123880">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">Schedule of property and equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Estimated<br /> Useful Lives</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,<br /> 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br /> 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 64%">Furniture, fixtures and vehicle</td><td style="width: 1%">&#160;</td>
    <td style="text-align: center; width: 11%">2-5 years</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">104,879</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">95,671</td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Website and internal use software</td><td>&#160;</td>
    <td style="text-align: center">3 years</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,322,188</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,123,830</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Computers and software</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">3-7 years</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">788,740</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">596,946</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,215,807</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,816,447</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Less: accumulated depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(8,495,872</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(7,435,271</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Right of use assets, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,770,051</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,879,231</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 4pt">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,489,986</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">5,260,407</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
</table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830513894872">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Promissory Notes Related Parties (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock', window );">Schedule of amounts payable under the promissory notes</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Debt Principal</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest</b></font></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 76%"><font style="font: 10pt Times New Roman, Times, Serif">2020</font></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right; width: 9%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right; width: 9%"><font style="font: 10pt Times New Roman, Times, Serif">60,470</font></td>
    <td style="width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td><font style="font: 10pt Times New Roman, Times, Serif">2021</font></td>
    <td>&#160;</td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">4,750,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td>&#160;</td></tr>
</table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred and promissory note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfAccountsPayableUnderPromissoryNotesPayableTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830516130168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loan Payable Under Credit Agreement (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults', window );">Schedule of covenant requirements, and FlexShopper's actual results</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Required Covenant</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Actual Position</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt; width: 76%">Equity Book Value not less than</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">8,000,000</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">10,665,110</td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Unrestricted Cash greater than</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,500,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,851,009</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Consolidated Total Debt to Equity Book Value ratio not to exceed</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4.75</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.03</td><td style="text-align: left">&#160;</td></tr>
</table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule of covenant requirements, and FlexShopper&amp;#8217;s actual results.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfCovenantRequirementsAndFlexshoppersActualResults</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830507490952">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Structure (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteAbstract', window );"><strong>Stockholders' Equity Note [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock', window );">Schedule of weighted average valuation</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Warrants</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Expense</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Valuation</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Grant Date</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Granted</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Recorded</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Per Warrant</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">January 31, 2020 </td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">&#160;</td><td style="text-align: right; width: 9%">40,000</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">16,503</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">0.41</td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>February 29, 2020 </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">18,727</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.47</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>March 31, 2020 </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">8,769</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.22</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>April 30, 2020 </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">25,412</p></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">$</p></td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">0.64</p></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>May 31, 2020 </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">33,388</p></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">$</p></td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">0.83</p></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">June 30, 2020 </td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">40,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">36,681</p></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">$</p></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">0.92</p></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">240,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><font style="font-size: 10pt"> 139,480</font></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">0.58</p><font style="font-size: 10pt"></font></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
</table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock', window );">Schedule of outstanding stock warrants</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Common</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Series 2 Preferred</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Weighted Average</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Exercise</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Stock&#160;Warrants</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Stock&#160;Warrants</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Remaining</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Price</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Outstanding</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Outstanding</b></font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Contractual Life</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td colspan="2">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="width: 20%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.25</font></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 20%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,215,184</font></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 20%; text-align: right">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 29%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>$</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.34</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.40</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.54</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.69</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.74</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.76</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1.91</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2.00</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2.01</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2.53</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2.78</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2.93</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">40,000</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">5.50</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">177,304</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">2 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><font style="font: 10pt Times New Roman, Times, Serif">$</font></td>
    <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,250</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">439</font></td>
    <td>*</td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">3 years</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 4.5pt double">&#160;</td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,872,488</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 4.5pt double">&#160;</td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">439</font></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left"><font style="font-family: Symbol">*</font></td><td style="text-align: justify"><font style="font-family: Times New Roman, Times, Serif">At
June 30, 2020, these warrants were convertible into 116,903 shares of common stock</font></td></tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule of weighted average valuation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ScheduleOfStockholdersEquityWarrantsOrRightsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 50<br> -Section S99<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6784392&amp;loc=d3e188667-122775<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830512114984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract', window );"><strong>Share-based Payment Arrangement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">Schedule of information about stock options</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br /> options</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted<br /> average<br /> exercise<br /> price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted<br /> average<br /> contractual<br /> term <br /> (years)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Aggregate<br /> intrinsic<br /> value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%">Outstanding at January 1, 2020</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">&#160;</td><td style="text-align: right; width: 9%">2,004,318</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">1.72</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">&#160;</td><td style="text-align: right; width: 9%">&#160;</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">2,542,361</td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">634,756</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.58</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(64,330</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,520</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Exercise</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,333</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.79</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,166</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Outstanding at June 30, 2020</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,571,411</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1.95</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">7.94</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,165,626</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Vested and exercisable at June 30, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,623,746</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.97</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.23</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">971,228</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Outstanding at January 1, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">620,900</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3.75</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,334,851</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.85</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(21,600</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.35</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">855</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Expired</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(25,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6.2</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 4pt">Outstanding at June 30, 2019</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,909.151</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1.72</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">9.12</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">379,582</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Vested and exercisable at June 30, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">742,434</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.76</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.34</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">108,686</td><td style="text-align: left">&#160;</td></tr>
</table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock', window );">Schedule of option input into a Black Scholes option pricing model</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">Six Months ended</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="width: 76%">Exercise price</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">2.58</td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td style="text-align: right; width: 9%">0.85</td><td style="text-align: left; width: 1%">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected life</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><font style="font-size: 10pt">5 years</font></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><font style="font-size: 10pt">6.8 years</font></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">71</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">63</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Risk-free interest rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.23</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.40</td><td style="text-align: left">%</td></tr>
</table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the significant assumptions used during the year to estimate the fair value of employee stock purchase plans, including, but not limited to: (a) expected term, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfShareBasedPaymentAwardEmployeeStockPurchasePlanValuationAssumptionsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830507267784">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Business and Liquidity (Details)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_FutureGrowthTerm', window );">Future growth term</a></td>
<td class="text">12 months<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CreditAgreementDescription', window );">Credit Agreement, description</a></td>
<td class="text">The Company would then start to repay all borrowed amounts under the facility through February 21, 2022.&#160; Additionally, $ 3,750,000 and $1,000,000 of Promissory Notes (see Note 6) are due by June 30, 2021 and by April 30, 2021, respectively.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_OwnershipAxis=fpay_FlexShoppersLLCMember', window );">FlexShopper, LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest', window );">Limited liability percentage of FlexShopper, LLC</a></td>
<td class="nump">100.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_CreditAgreementDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_CreditAgreementDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_FutureGrowthTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_FutureGrowthTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage investment held by the managing member or general partner of the limited liability company (LLC) or limited partnership (LP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 272<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6373374&amp;loc=d3e70478-108055<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_OwnershipAxis=fpay_FlexShoppersLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_OwnershipAxis=fpay_FlexShoppersLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830516076616">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableGross', window );">Accounts receivable</a></td>
<td class="nump">$ 21,493,916<span></span>
</td>
<td class="nump">$ 18,249,273<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_AllowanceForDoubtfulAccountReceivable', window );">Allowance for doubtful accounts</a></td>
<td class="num">(13,523,919)<span></span>
</td>
<td class="num">(9,976,941)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNet', window );">Accounts receivable, net</a></td>
<td class="nump">$ 7,969,997<span></span>
</td>
<td class="nump">$ 8,272,332<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_AllowanceForDoubtfulAccountReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Allowance for doubtful accounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_AllowanceForDoubtfulAccountReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121593590&amp;loc=d3e4428-111522<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830507516104">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details 1) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Beginning balance</a></td>
<td class="nump">$ 9,976,941<span></span>
</td>
<td class="nump">$ 3,754,306<span></span>
</td>
<td class="nump">$ 3,754,306<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProvisionForDoubtfulAccounts', window );">Provision</a></td>
<td class="nump">15,564,198<span></span>
</td>
<td class="nump">$ 15,774,830<span></span>
</td>
<td class="nump">34,838,046<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs', window );">Accounts written off</a></td>
<td class="num">(12,017,220)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(28,615,411)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Ending balance</a></td>
<td class="nump">$ 13,523,919<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 9,976,941<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121599337&amp;loc=SL82919249-210447<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121611835&amp;loc=d3e5074-111524<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=121599337&amp;loc=SL82919249-210447<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121599878&amp;loc=SL82895884-210446<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of direct write-downs of accounts receivable charged against the allowance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121599337&amp;loc=SL82919249-210447<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProvisionForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense (reversal of expense) for expected credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121599337&amp;loc=SL82919249-210447<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProvisionForDoubtfulAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830513072120">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details 2) - USD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CapitalLeasedAssetsGross', window );">Lease merchandise at cost</a></td>
<td class="nump">$ 47,256,520<span></span>
</td>
<td class="nump">$ 46,807,570<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation', window );">Accumulated depreciation</a></td>
<td class="num">(18,762,330)<span></span>
</td>
<td class="num">(13,518,181)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ImpairmentReserve', window );">Impairment reserve</a></td>
<td class="num">(2,412,948)<span></span>
</td>
<td class="num">(2,226,285)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet', window );">Lease merchandise, net</a></td>
<td class="nump">$ 26,081,242<span></span>
</td>
<td class="nump">$ 31,063,104<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ImpairmentReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Impairment reserve a company's asset that has a market price less than the value listed on the company's balance sheet.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ImpairmentReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CapitalLeasedAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation of leased physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121569800&amp;loc=d3e45014-112735<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CapitalLeasedAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total gross amount less the charge for the use of the long-lived depreciable assets subject to a lease meeting the criteria for capitalization.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121616839&amp;loc=d3e45280-112737<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total charge for the use of long-lived depreciable assets subject to a lease meeting the criteria for capitalization.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121569800&amp;loc=d3e45014-112735<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830505705672">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details 3) - shares<br></strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share</a></td>
<td class="nump">10,631,727<span></span>
</td>
<td class="nump">15,220,807<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_StockOptionMember', window );">Common Stock Options [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share</a></td>
<td class="nump">2,571,411<span></span>
</td>
<td class="nump">1,909,151<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember', window );">Common Stock Warrants [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share</a></td>
<td class="nump">1,872,488<span></span>
</td>
<td class="nump">7,342,489<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_ConvertiblePreferredStockMember', window );">Series 1 Convertible Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share</a></td>
<td class="nump">225,230<span></span>
</td>
<td class="nump">216,637<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_ConvertibleSeriesTwoPreferredStockMember', window );">Series 2 Convertible Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share</a></td>
<td class="nump">5,845,695<span></span>
</td>
<td class="nump">5,639,745<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember', window );">Series 2 Convertible Preferred Stock issuable upon exercise of warrants [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Antidilutive securities excluded from computation of earnings per share</a></td>
<td class="nump">116,903<span></span>
</td>
<td class="nump">112,785<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_StockOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_StockOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_ConvertiblePreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_ConvertiblePreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_ConvertibleSeriesTwoPreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_ConvertibleSeriesTwoPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_ConvertibleSeriesTwoPreferredStockUponExerciseOfWarrantsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830510011368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details 4) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_NumeratorDisclosureAbstract', window );"><strong>Numerator</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net (loss)/income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (210,377)<span></span>
</td>
<td class="nump">$ 193,597<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherPreferredStockDividendsAndAdjustments', window );">Convertible Series 2 Preferred Share dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,219,445)<span></span>
</td>
<td class="num">(1,218,450)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DeemedDividendFromExchangeOffersOfWarrant', window );">Deemed dividend from exchange offer of warrants</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(713,212)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Numerator for basic and diluted EPS</a></td>
<td class="num">$ (871,790)<span></span>
</td>
<td class="num">$ (919,228)<span></span>
</td>
<td class="num">$ (2,143,034)<span></span>
</td>
<td class="num">$ (1,024,853)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DenominatorDisclosureAbstract', window );"><strong>Denominator</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted', window );">Denominator for basic and diluted EPS - weighted average shares</a></td>
<td class="nump">21,351,914<span></span>
</td>
<td class="nump">17,666,193<span></span>
</td>
<td class="nump">20,627,674<span></span>
</td>
<td class="nump">17,658,562<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic EPS</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (0.10)<span></span>
</td>
<td class="num">$ (0.06)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted EPS</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (0.10)<span></span>
</td>
<td class="num">$ (0.06)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DeemedDividendFromExchangeOffersOfWarrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deemed dividend from exchange offer of warrants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DeemedDividendFromExchangeOffersOfWarrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DenominatorDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DenominatorDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_NumeratorDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_NumeratorDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1448-109256<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22595-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1337-109256<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=120380238&amp;loc=d3e4984-109258<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=120380238&amp;loc=d3e3842-109258<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22644-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1252-109256<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=SL5780133-109256<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=120380238&amp;loc=d3e4984-109258<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22644-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=120380238&amp;loc=d3e3842-109258<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1252-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22595-107794<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=SL5780133-109256<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1337-109256<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22595-107794<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22499-107794<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=SL5780133-109256<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22595-107794<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1448-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1377-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=SL5780133-109256<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherPreferredStockDividendsAndAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of preferred stock dividends and adjustments classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1377-109256<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 7<br> -Subparagraph (SAB Topic 5.Q)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187283-122770<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherPreferredStockDividendsAndAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830509826280">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details Textual) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Feb. 19, 2019</div></th>
<th class="th"><div>Jan. 25, 2019</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_SummaryOfSignificantAccountingPoliciesTextualAbstract', window );"><strong>Summary of Significant Accounting Policies (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationMethod', window );">Amortization method</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Straight-line method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_AccountsReceivableChargedOffAgainstAllowance', window );">Accounts receivable charged off against allowance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,584,965<span></span>
</td>
<td class="nump">$ 4,346,498<span></span>
</td>
<td class="nump">$ 12,017,220<span></span>
</td>
<td class="nump">$ 9,376,402<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForSoftware', window );">Capitalized software costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">598,097<span></span>
</td>
<td class="nump">513,645<span></span>
</td>
<td class="nump">1,198,358<span></span>
</td>
<td class="nump">1,060,689<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CapitalizedComputerSoftwareAmortization1', window );">Capitalized software amortization expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">569,217<span></span>
</td>
<td class="nump">1,083,247<span></span>
</td>
<td class="nump">$ 1,005,984<span></span>
</td>
<td class="nump">575,066<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_RevenueRecognition', window );">Revenue recognition, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Through a 90-day same as cash option, an early purchase option, or through payments of all required lease payments, generally 52 weeks, for ownership.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsOfDebtIssuanceCosts', window );">Debt issuance costs</a></td>
<td class="nump">$ 60,000<span></span>
</td>
<td class="nump">$ 60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Intangible assets, terms</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_TaxBenefitsDescription', window );">Tax benefits, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnrecognizedTaxBenefits', window );">Unrecognized tax benefits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongtermDebtTypeAxis=fpay_PromissoryNotesMember', window );">Promissory Notes [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_SummaryOfSignificantAccountingPoliciesTextualAbstract', window );"><strong>Summary of Significant Accounting Policies (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_InterestExpenseDebtIncludingAmortization', window );">Amortization included in interest expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,471<span></span>
</td>
<td class="nump">8,138<span></span>
</td>
<td class="nump">13,609<span></span>
</td>
<td class="nump">13,563<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongtermDebtTypeAxis=fpay_CreditAgreementMember', window );">Credit Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_SummaryOfSignificantAccountingPoliciesTextualAbstract', window );"><strong>Summary of Significant Accounting Policies (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_InterestExpenseDebtIncludingAmortization', window );">Amortization included in interest expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 84,416<span></span>
</td>
<td class="nump">$ 50,431<span></span>
</td>
<td class="nump">$ 170,624<span></span>
</td>
<td class="nump">$ 105,271<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_AccountsReceivableChargedOffAgainstAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_AccountsReceivableChargedOffAgainstAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_InterestExpenseDebtIncludingAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the portion of interest incurred in the period on debt arrangements that was charged against earnings, including amortization of debt discount (premium) and financing costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_InterestExpenseDebtIncludingAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_RevenueRecognition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Revenue recognition.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_RevenueRecognition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_SummaryOfSignificantAccountingPoliciesTextualAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_SummaryOfSignificantAccountingPoliciesTextualAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_TaxBenefitsDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of tax benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_TaxBenefitsDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CapitalizedComputerSoftwareAmortization1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for amortization of capitalized computer software costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128487-111756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CapitalizedComputerSoftwareAmortization1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amortization method of a major finite-lived intangible asset class. A major class is composed of intangible assets that can be grouped together because they are similar either by their nature or by their use in the operations of a company. The straight-line method is the preferred amortization method, unless another method better reflects the pattern in which the asset is consumed.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 35<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121554622&amp;loc=d3e15372-109273<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForSoftware">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the development, modification or acquisition of software programs or applications for internal use (that is, not to be sold, leased or otherwise marketed to others) that qualify for capitalization.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForSoftware</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfDebtIssuanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsOfDebtIssuanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrecognizedTaxBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of unrecognized tax benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10B<br> -URI http://asc.fasb.org/extlink&amp;oid=120406818&amp;loc=SL37586934-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=SL6600010-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrecognizedTaxBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongtermDebtTypeAxis=fpay_PromissoryNotesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongtermDebtTypeAxis=fpay_PromissoryNotesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongtermDebtTypeAxis=fpay_CreditAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongtermDebtTypeAxis=fpay_CreditAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830510144536">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details)<br></strong></div></th>
<th class="th">
<div>Jun. 30, 2020 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_NotesToFinancialStatementsAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent', window );">2020</a></td>
<td class="nump">$ 213,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears', window );">2021</a></td>
<td class="nump">426,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears', window );">2022</a></td>
<td class="nump">417,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears', window );">2023</a></td>
<td class="nump">427,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears', window );">2024</a></td>
<td class="nump">435,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter', window );">Thereafter</a></td>
<td class="nump">1,673,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDue', window );">Total</a></td>
<td class="nump">$ 3,591,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_NotesToFinancialStatementsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_NotesToFinancialStatementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121580752&amp;loc=d3e38371-112697<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121573735&amp;loc=d3e41502-112717<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830505711912">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details 1) - USD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating Lease Asset</a></td>
<td class="nump">$ 1,738,802<span></span>
</td>
<td class="nump">$ 1,847,932<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinanceLeaseRightOfUseAsset', window );">Finance Lease Asset</a></td>
<td class="nump">31,249<span></span>
</td>
<td class="nump">31,299<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_TotalLeaseAssets', window );">Total Lease Assets</a></td>
<td class="nump">1,770,051<span></span>
</td>
<td class="nump">1,879,231<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Operating Lease Liability - current portion</a></td>
<td class="nump">143,931<span></span>
</td>
<td class="nump">22,088<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinanceLeaseLiabilityCurrent', window );">Finance Lease Liability - current portion</a></td>
<td class="nump">7,215<span></span>
</td>
<td class="nump">5,638<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLongTermDebtNoncurrent', window );">Operating Lease Liability- net of current portion</a></td>
<td class="nump">2,003,015<span></span>
</td>
<td class="nump">2,040,576<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FinanceLeaseLiabilityNoncurrent', window );">Finance Lease Liability - net of current portion</a></td>
<td class="nump">25,837<span></span>
</td>
<td class="nump">26,608<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_TotalLeaseLiabilities', window );">Total Lease Liabilities</a></td>
<td class="nump">$ 2,179,998<span></span>
</td>
<td class="nump">$ 2,094,910<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_TotalLeaseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total Lease Assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_TotalLeaseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_TotalLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total Lease Liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_TotalLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from finance lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from finance lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinanceLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after accumulated amortization, of right-of-use asset from finance lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FinanceLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLongTermDebtNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt classified as other, payable after one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLongTermDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830506569624">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details 2)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=fpay_OperatingLeasesMember', window );">Operating Leases [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Weighted Average Discount Rate</a></td>
<td class="nump">13.08%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Weighted Average Remaining Lease Term (in years)</a></td>
<td class="text">8 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=fpay_FinanceLeasesMember', window );">Finance Leases [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Weighted Average Discount Rate</a></td>
<td class="nump">13.30%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Weighted Average Remaining Lease Term (in years)</a></td>
<td class="text">4 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for operating lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=fpay_OperatingLeasesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=fpay_OperatingLeasesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=fpay_FinanceLeasesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=fpay_FinanceLeasesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830515902248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Details 3) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_NotesToFinancialStatementsAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasePayments', window );">Cash payments for operating leases</a></td>
<td class="nump">$ 14,454<span></span>
</td>
<td class="nump">$ 133,200<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_FinanceLeasePrincipalPayment', window );">Cash payments for finance leases</a></td>
<td class="nump">5,457<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability', window );">New operating lease asset obtained in exchange for lease liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,869,287<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability', window );">New finance lease asset obtained in exchange for lease liabilities</a></td>
<td class="nump">$ 4,033<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_FinanceLeasePrincipalPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for principal payment on finance lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_FinanceLeasePrincipalPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_NotesToFinancialStatementsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_NotesToFinancialStatementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918643-209977<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in right-of-use asset obtained in exchange for finance lease liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in right-of-use asset obtained in exchange for operating lease liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830503109928">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Leases (Details 4)<br></strong></div></th>
<th class="th">
<div>Jun. 30, 2020 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=fpay_OperatingLeasesMember', window );">Operating Leases [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths', window );">2020</a></td>
<td class="nump">$ 206,979<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo', window );">2021</a></td>
<td class="nump">415,050<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree', window );">2022</a></td>
<td class="nump">405,443<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour', window );">2023</a></td>
<td class="nump">417,606<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive', window );">2024</a></td>
<td class="nump">430,134<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive', window );">2025 and thereafter</a></td>
<td class="nump">1,672,961<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities', window );">Total undiscounted cash flows</a></td>
<td class="nump">3,548,173<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_OperatingLeaseInterestExpenses', window );">Less: interest</a></td>
<td class="num">(1,401,227)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Present value of lease liabilities</a></td>
<td class="nump">2,146,946<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementLocationAxis=fpay_FinanceLeasesMember', window );">Finance Leases [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths', window );">2020</a></td>
<td class="nump">5,592<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo', window );">2021</a></td>
<td class="nump">11,184<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree', window );">2022</a></td>
<td class="nump">11,184<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour', window );">2023</a></td>
<td class="nump">9,699<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive', window );">2024</a></td>
<td class="nump">4,781<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities', window );">Total undiscounted cash flows</a></td>
<td class="nump">42,440<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_OperatingLeaseInterestExpenses', window );">Less: interest</a></td>
<td class="num">(9,388)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Present value of lease liabilities</a></td>
<td class="nump">$ 33,052<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_OperatingLeaseInterestExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_OperatingLeaseInterestExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total undiscounted cash flows.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_TotalUndiscountedCashFlowsOperatingLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease due after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=fpay_OperatingLeasesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=fpay_OperatingLeasesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=fpay_FinanceLeasesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=fpay_FinanceLeasesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830509983112">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Leases (Details Textual)<br></strong></div></th>
<th class="th" colspan="3">1 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Jan. 31, 2019 </div>
<div>USD ($) </div>
<div>ft&#178;</div>
</th>
<th class="th"><div>Apr. 30, 2018</div></th>
<th class="th"><div>Aug. 31, 2017</div></th>
<th class="th">
<div>Jun. 30, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jun. 30, 2019 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LeasesTextualAbstract', window );"><strong>Leases (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_OperatingLeasesExpiration', window );">Operating leases expiration, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Operating leases expiring at various times through 2028.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LessorOperatingLeaseDescription', window );">Lease description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Company pays a base monthly rent of $31,532 with payments increasing by 3% on each yearly anniversary of the commencement date. The initial lease term is for 9 years with the Company having a one-time option to extend for 5 years.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseCost', window );">Operating lease costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 219,767<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_OperatingLeasesLiability', window );">Operating lease liability</a></td>
<td class="nump">$ 191,001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_OperatingLeaseAssets', window );">Operating lease assets</a></td>
<td class="nump">191,001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseAndRentalExpense', window );">Rental expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 353,000<span></span>
</td>
<td class="nump">$ 126,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DescriptionOfLeasingArrangements', window );">Description of leasing arrangements</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">FlexShopper exercised its option to extend the term of the lease to September 30, 2021.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_OperatingLeasesRentExpenseMonthlyRent', window );">Monthly rent</a></td>
<td class="nump">$ 31,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_TermOfLease', window );">Term of lease</a></td>
<td class="text">108 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">12 months<span></span>
</td>
<td class="text">12 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AreaOfLand', window );">Area of land | ft&#178;</a></td>
<td class="nump">21,622<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_AdditionalLeaseTerm', window );">Additional lease term</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage', window );">Annual percentage</a></td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_AdditionalLeaseTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Additional lease term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_AdditionalLeaseTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DescriptionOfLeasingArrangements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of leasing arrangements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DescriptionOfLeasingArrangements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LeasesTextualAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LeasesTextualAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_OperatingLeaseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_OperatingLeaseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_OperatingLeasesExpiration">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_OperatingLeasesExpiration</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_OperatingLeasesLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Operating Lease, Liability, Total.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_OperatingLeasesLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_OperatingLeasesRentExpenseMonthlyRent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_OperatingLeasesRentExpenseMonthlyRent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_TermOfLease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_TermOfLease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AreaOfLand">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Area of land held.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AreaOfLand</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:areaItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of employer's matching contributions to a defined contribution plan that vests in a given year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseAndRentalExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of rent expense incurred for leased assets, including but not limited to, furniture and equipment, that is not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeaseAndRentalExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorOperatingLeaseDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of lessor's operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=121576215&amp;loc=SL77919359-209981<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorOperatingLeaseDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of single lease cost, calculated by allocation of remaining cost of lease over remaining lease term. Includes, but is not limited to, single lease cost, after impairment of right-of-use asset, calculated by amortization of remaining right-of-use asset and accretion of lease liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830509897048">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 12,215,807<span></span>
</td>
<td class="nump">$ 10,816,447<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Less: accumulated depreciation and amortization</a></td>
<td class="num">(8,495,872)<span></span>
</td>
<td class="num">(7,435,271)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsNet', window );">Right of use assets, net</a></td>
<td class="nump">1,770,051<span></span>
</td>
<td class="nump">1,879,231<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">5,489,986<span></span>
</td>
<td class="nump">5,260,407<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember', window );">Furniture, fixtures and vehicle [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">104,879<span></span>
</td>
<td class="nump">95,671<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_WebsiteAndInternalUseSoftwareMember', window );">Website and internal use software [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 11,322,188<span></span>
</td>
<td class="nump">10,123,830<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Useful Lives</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_ComputersAndSoftwareMember', window );">Computers and software [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 788,740<span></span>
</td>
<td class="nump">$ 596,946<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member] | Furniture, fixtures and vehicle [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Useful Lives</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member] | Computers and software [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Useful Lives</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member] | Furniture, fixtures and vehicle [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Useful Lives</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member] | Computers and software [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Useful Lives</a></td>
<td class="text">7 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.14)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of net assets (liabilities).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=77885760&amp;loc=SL35686385-199418<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 205<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=118262037&amp;loc=d3e9915-115836<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 220<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -URI http://asc.fasb.org/extlink&amp;oid=120401555&amp;loc=SL114874367-224272<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 210<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120401414&amp;loc=d3e604008-122996<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 220<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -URI http://asc.fasb.org/extlink&amp;oid=120401555&amp;loc=SL114874367-224272<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_WebsiteAndInternalUseSoftwareMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_WebsiteAndInternalUseSoftwareMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_ComputersAndSoftwareMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=fpay_ComputersAndSoftwareMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830507369096">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Details Textual) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PropertyAndEquipmentTextualAbstract', window );"><strong>Property and Equipment (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization expense</a></td>
<td class="nump">$ 601,357<span></span>
</td>
<td class="nump">$ 592,836<span></span>
</td>
<td class="nump">$ 1,060,601<span></span>
</td>
<td class="nump">$ 1,116,770<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PropertyAndEquipmentTextualAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Property and equipment textual.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PropertyAndEquipmentTextualAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationDepletionAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830505656088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Promissory Notes Related Parties (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>May 04, 2020</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal', window );">Debt Principal</a></td>
<td class="nump">$ 1,914,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodOneMember', window );">2020 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal', window );">Debt Principal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentInterest', window );">Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">60,470<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodTwoMember', window );">2021 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal', window );">Debt Principal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,750,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentInterest', window );">Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPeriodicPaymentInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the required periodic payments applied to interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPeriodicPaymentInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the required periodic payments applied to principal.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPeriodicPaymentPrincipal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830501987448">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Promissory Notes Related Parties (Details Textual) - USD ($)<br></strong></div></th>
<th class="th" colspan="6">1 Months Ended</th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Apr. 30, 2020</div></th>
<th class="th"><div>Feb. 19, 2019</div></th>
<th class="th"><div>Jan. 25, 2019</div></th>
<th class="th"><div>Sep. 30, 2018</div></th>
<th class="th"><div>Aug. 29, 2018</div></th>
<th class="th"><div>Jan. 31, 2018</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PromissoryNotesTextualAbstract', window );"><strong>Promissory Notes (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityDescription', window );">Description of credit facility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Upon 30 days' prior written notice from the applicable noteholder and the Company can prepay principal and interest at any time without penalty.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DescriptionOfNotesAmendedAndRestated', window );">Description of notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Company paid down the entire principal and interest balance on June 28, 2019 in the amount of $507,339. NRNS amended and restated the NRNS Note such that the maturity date of the revised Note was set at June 30, 2021. In addition, the Company drew $500,000 on the Note held by NRNS on June 28, 2019. As of June 30, 2020, $1,772,119 of principal and accrued and unpaid interest was outstanding on NRNS&#8217;s Note.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Debt instrument maturity date</a></td>
<td class="text">Apr. 30,  2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=fpay_NrnsMember', window );">NRNS [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PromissoryNotesTextualAbstract', window );"><strong>Promissory Notes (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityDescription', window );">Description of credit facility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Payment of principal and accrued interest under the February Note is due and payable by FlexShopper, LLC on June 30, 2021 and FlexShopper, LLC can prepay principal and interest at any time without penalty.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">16.18%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DescriptionOfNotesAmendedAndRestated', window );">Description of notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">FlexShopper, LLC issued amended and restated Notes to Mr. Heiser and NRNS under which (1) the maturity date for such Notes was set at June 30, 2019 and (2) in connection with the completion of an Equity Financing (as defined in the Notes), the holders of such Notes were granted the option to convert up to 50% of the outstanding principal of the Notes plus accrued and unpaid interest thereon into the securities issued in the Equity Financing at a conversion price equal to the price paid to the Company by the underwriters for such securities, net of the underwriting discount.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">As of June 30, 2020, $2,025,279 of principal and accrued and unpaid interest was outstanding on the February Note.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityCommitmentFeePercentage', window );">Commitment fee percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ShortTermDebtLenderPayment', window );">Lender total value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 40,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of common stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,507,395<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Issuance of warrants</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">753,697<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_BearInterestRate', window );">Bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(5.00%)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=fpay_HeiserMember', window );">Heiser [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PromissoryNotesTextualAbstract', window );"><strong>Promissory Notes (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">16.18%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DescriptionOfNotesAmendedAndRestated', window );">Description of notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Upon issuance of the Notes, FlexShopper, LLC drew $500,000 and a subsequent $500,000 on February 20, 2018 on the Note held by Mr. Heiser and $2,500,000 on the Note held by NRNS.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of common stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">602,974<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Issuance of warrants</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">301,487<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_BearInterestRate', window );">Bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(5.00%)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_TitleOfIndividualAxis=srt_ChiefFinancialOfficerMember', window );">Chief Financial Officer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PromissoryNotesTextualAbstract', window );"><strong>Promissory Notes (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityDescription', window );">Description of credit facility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Payment of the principal amount and accrued interest under the January 2019 Note was due and payable by FlexShopper, LLC on April 30, 2020 and FlexShopper, LLC can prepay principal and interest at any time without penalty.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">16.18%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DescriptionOfNotesAmendedAndRestated', window );">Description of notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">As of June 30, 2020, $1,013,072 of principal and accrued and unpaid interest was outstanding on the January Note.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityCommitmentFeePercentage', window );">Commitment fee percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ShortTermDebtLenderPayment', window );">Lender total value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PromissoryNotesTextualAbstract', window );"><strong>Promissory Notes (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PromissoryNotesTextualAbstract', window );"><strong>Promissory Notes (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_BearInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_BearInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DescriptionOfNotesAmendedAndRestated">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of notes amended and restated.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DescriptionOfNotesAmendedAndRestated</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PromissoryNotesTextualAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PromissoryNotesTextualAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ShortTermDebtLenderPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ShortTermDebtLenderPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=119993939&amp;loc=d3e28551-108399<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Date when the debt instrument is scheduled to be fully repaid, in CCYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=117815213&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityCommitmentFeePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fee, expressed as a percentage of the line of credit facility, for the line of credit facility regardless of whether the facility has been used.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityCommitmentFeePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of the terms of a credit facility arrangement. Terms typically include interest rate, collateral required, guarantees required, repayment requirements, and restrictions on use of assets and activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=fpay_NrnsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=fpay_NrnsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=fpay_HeiserMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=fpay_HeiserMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_TitleOfIndividualAxis=srt_ChiefFinancialOfficerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_TitleOfIndividualAxis=srt_ChiefFinancialOfficerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830507898920">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Loan Payable Under Credit Agreement (Details)<br></strong></div></th>
<th class="th">
<div>Jun. 30, 2020 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=fpay_RequiredCovenantMember', window );">Required Covenant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_EquityBookValueNotLessThan', window );">Equity Book Value not less than</a></td>
<td class="nump">$ 8,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_UnrestrictedCashGreaterThan', window );">Unrestricted Cash greater than</a></td>
<td class="nump">$ 1,500,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1', window );">Consolidated Total Debt to Equity Book Value ratio not to exceed</a></td>
<td class="nump">4.75<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=fpay_ActualPositionMember', window );">Actual Position [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_EquityBookValueNotLessThan', window );">Equity Book Value not less than</a></td>
<td class="nump">$ 10,665,110<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_UnrestrictedCashGreaterThan', window );">Unrestricted Cash greater than</a></td>
<td class="nump">$ 9,851,009<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1', window );">Consolidated Total Debt to Equity Book Value ratio not to exceed</a></td>
<td class="nump">3.03<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Consolidated Total Debt to Equity Book Value ratio not to exceed.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ConsolidatedTotalDebtToEquityBookValueRatioNotToExceed1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:pureItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_EquityBookValueNotLessThan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Equity Book Value not less than.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_EquityBookValueNotLessThan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_UnrestrictedCashGreaterThan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Unrestricted Cash greater than.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_UnrestrictedCashGreaterThan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=fpay_RequiredCovenantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=fpay_RequiredCovenantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=fpay_ActualPositionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=fpay_ActualPositionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830509909032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loan Payable Under Credit Agreement (Details Textual) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Apr. 02, 2019</div></th>
<th class="th"><div>Jan. 31, 2018</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Mar. 06, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LoanPayableTextualAbstract', window );"><strong>Loan Payable Under Credit Agreement (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,051,120<span></span>
</td>
<td class="nump">$ 1,021,984<span></span>
</td>
<td class="nump">$ 2,262,747<span></span>
</td>
<td class="nump">$ 2,203,977<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityDescription', window );">Description of credit facility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Upon 30 days' prior written notice from the applicable noteholder and the Company can prepay principal and interest at any time without penalty.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_OutstandingBalanceUnderCreditAgreements', window );">Outstanding balance credit agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,733,626<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,733,626<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnamortizedDebtIssuanceExpense', window );">Unamortized issuance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 73,676<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 73,676<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 281,138<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PercentageOfBorrowing', window );">Percentage of borrowing</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_AgreementAxis=fpay_CreditAgreementMember', window );">Credit Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_LoanPayableTextualAbstract', window );"><strong>Loan Payable Under Credit Agreement (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDefaultLongtermDebtAmount', window );">Borrowed from lender</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 32,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 32,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 32,500,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 763,910<span></span>
</td>
<td class="nump">$ 735,619<span></span>
</td>
<td class="nump">$ 1,665,440<span></span>
</td>
<td class="nump">$ 1,689,529<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityDescription', window );">Description of credit facility</a></td>
<td class="text">The Commitment Termination Date was extended to February 28, 2021.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Interest rate</a></td>
<td class="nump">11.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11.18%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11.18%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_LoanPayableTextualAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_LoanPayableTextualAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_OutstandingBalanceUnderCreditAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Outstanding balance Credit Agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_OutstandingBalanceUnderCreditAgreements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PercentageOfBorrowing">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PercentageOfBorrowing</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDefaultLongtermDebtAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of outstanding long-term debt or borrowing associated with any securities or credit agreement for which there has been a default in principal, interest, sinking fund, or redemption provisions, or any breach of covenant that existed at the end of the period and subsequently has not been cured.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(c))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDefaultLongtermDebtAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=119993939&amp;loc=d3e28555-108399<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of the terms of a credit facility arrangement. Terms typically include interest rate, collateral required, guarantees required, repayment requirements, and restrictions on use of assets and activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnamortizedDebtIssuanceExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The remaining balance of debt issuance expenses that were capitalized and are being amortized against income over the lives of the respective bond issues. This does not include the amounts capitalized as part of the cost of the utility plant or asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnamortizedDebtIssuanceExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_AgreementAxis=fpay_CreditAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_AgreementAxis=fpay_CreditAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830503003640">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Structure (Details)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th">
<div>Jun. 30, 2020 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantsGranted', window );">Warrants Granted | shares</a></td>
<td class="nump">240,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded | $</a></td>
<td class="nump">$ 139,480<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights', window );">Valuation Per Warrant | $ / shares</a></td>
<td class="nump">$ 0.58<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded | $</a></td>
<td class="nump">$ 43,999<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights', window );">Valuation Per Warrant | $ / shares</a></td>
<td class="nump">$ 0.37<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardDateAxis=fpay_WarrantTwoMember', window );">January 31, 2020 [Member] | Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable', window );">Grant Date</a></td>
<td class="text">Jan. 31,  2020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantsGranted', window );">Warrants Granted | shares</a></td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded | $</a></td>
<td class="nump">$ 16,503<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights', window );">Valuation Per Warrant | $ / shares</a></td>
<td class="nump">$ 0.41<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardDateAxis=fpay_WarrantThreeMember', window );">February 29, 2020 [Member] | Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable', window );">Grant Date</a></td>
<td class="text">Feb. 29,  2020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantsGranted', window );">Warrants Granted | shares</a></td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded | $</a></td>
<td class="nump">$ 18,727<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights', window );">Valuation Per Warrant | $ / shares</a></td>
<td class="nump">$ 0.47<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardDateAxis=fpay_WarrantFourMember', window );">March 31, 2020 [Member] | Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable', window );">Grant Date</a></td>
<td class="text">Mar. 31,  2020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantsGranted', window );">Warrants Granted | shares</a></td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded | $</a></td>
<td class="nump">$ 8,769<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights', window );">Valuation Per Warrant | $ / shares</a></td>
<td class="nump">$ 0.22<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardDateAxis=fpay_WarrantFiveMember', window );">April 30, 2020 [Member] | Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable', window );">Grant Date</a></td>
<td class="text">Apr. 30,  2020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantsGranted', window );">Warrants Granted | shares</a></td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded | $</a></td>
<td class="nump">$ 25,412<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights', window );">Valuation Per Warrant | $ / shares</a></td>
<td class="nump">$ 0.64<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardDateAxis=fpay_WarrantSixMember', window );">May 31, 2020 [Member] | Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable', window );">Grant Date</a></td>
<td class="text">May 31,  2020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantsGranted', window );">Warrants Granted | shares</a></td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded | $</a></td>
<td class="nump">$ 33,388<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights', window );">Valuation Per Warrant | $ / shares</a></td>
<td class="nump">$ 0.83<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardDateAxis=fpay_WarrantSevenMember', window );">June 30, 2020 [Member] | Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable', window );">Grant Date</a></td>
<td class="text">Jun. 30,  2020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantsGranted', window );">Warrants Granted | shares</a></td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue', window );">Expense Recorded | $</a></td>
<td class="nump">$ 36,681<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights', window );">Valuation Per Warrant | $ / shares</a></td>
<td class="nump">$ 0.92<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Exercise price per shares or per unit of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Issuance of shares and warrants in connection with equity raise.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_IssuanceOfSharesAndWarrantsInEauityRaiseValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_WarrantsGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Warrants Granted.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_WarrantsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Date the warrants or rights are exercisable, in CCYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRighstDateFromWhichWarrantsOrRightsExercisable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardDateAxis=fpay_WarrantTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardDateAxis=fpay_WarrantTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardDateAxis=fpay_WarrantThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardDateAxis=fpay_WarrantThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardDateAxis=fpay_WarrantFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardDateAxis=fpay_WarrantFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardDateAxis=fpay_WarrantFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardDateAxis=fpay_WarrantFiveMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardDateAxis=fpay_WarrantSixMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardDateAxis=fpay_WarrantSixMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardDateAxis=fpay_WarrantSevenMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardDateAxis=fpay_WarrantSevenMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R49.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830502249672">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Structure (Details 1) - Warrant [Member]<br></strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr><th class="th" colspan="2">
<div>Jun. 30, 2020 </div>
<div>$ / shares </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">1,872,488<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_SeriesTwoPreferredStockWarrantsOutstanding', window );">Series 2 Preferred Stock Warrants Outstanding</a></td>
<td class="nump">439<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 5.50 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 5.50<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">177,304<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">2 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 1.25 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 1.25<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">1,215,184<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 1.76 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 1.76<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">40,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 2.00 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 2.00<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">40,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 1.69 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 1.69<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">40,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 1.54 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 1.54<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">40,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 2.01 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 2.01<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">40,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 2.78 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 2.78<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">40,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 2.53 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 2.53<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">40,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 2.93 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 2.93<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">40,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 1.40 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 1.40<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">40,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 1,250 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 1,250<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_SeriesTwoPreferredStockWarrantsOutstanding', window );">Series 2 Preferred Stock Warrants Outstanding</a></td>
<td class="nump">439<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 1.34 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 1.34<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">40,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 1.74 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 1.74<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">40,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Exercise Price 1.91 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Exercise Price | $ / shares</a></td>
<td class="nump">$ 1.91<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common Stock Warrants Outstanding</a></td>
<td class="nump">40,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantWeightedAverageRemainingContractualTerm', window );">Weighted Average Remaining Contractual Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">At June 30, 2020, these warrants were convertible into 116,903 shares of common stock</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_SeriesTwoPreferredStockWarrantsOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of Series Two Preferred Stock Warrants Outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_SeriesTwoPreferredStockWarrantsOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_WarrantWeightedAverageRemainingContractualTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_WarrantWeightedAverageRemainingContractualTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Exercise price per share or per unit of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerFivePointFiveZeroMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerFivePointFiveZeroMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerOnePointTwoFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerOnePointTwoFiveMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerOnePointSevenSixMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerOnePointSevenSixMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerTwoPointZeroZeroMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerTwoPointZeroZeroMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerOnePointSixNineMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerOnePointSixNineMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerOnePointFiveFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerOnePointFiveFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerTwoPointZeroOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerTwoPointZeroOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerTwoPointSevenEightMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerTwoPointSevenEightMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerTwoPointFiveThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerTwoPointFiveThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerTwoPointNineThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerTwoPointNineThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerOnePointFourZeroMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerOnePointFourZeroMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerOneTwoFiveZeroMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerOneTwoFiveZeroMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerOnePointThreeFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerOnePointThreeFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerOnePointSevenFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerOnePointSevenFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExercisePriceAxis=fpay_DollerOnePointNintyOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExercisePriceAxis=fpay_DollerOnePointNintyOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R50.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830501414280">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Structure (Details Textual) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2018</div></th>
<th class="th"><div>Jun. 30, 2016</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CapitalStructureTextualAbstract', window );"><strong>Capital Structure (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000,000<span></span>
</td>
<td class="nump">40,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Outstanding principal percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfWarrants', window );">Issuance of warrants</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 131,250<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantsConvertibleIntoCommonStock', window );">Warrants convertible into common stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">116,903<span></span>
</td>
<td class="nump">116,903<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CapitalStructureTextualAbstract', window );"><strong>Capital Structure (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">500,000<span></span>
</td>
<td class="nump">500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CapitalStructureTextualAbstract', window );"><strong>Capital Structure (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000,000<span></span>
</td>
<td class="nump">40,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertiblePreferredStockTermsOfConversion', window );">Convertible preferred stock, terms of conversion, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Company is authorized to issue 40,000,000 shares of common stock, par value $0.0001 per share. Each share of common stock entitles the holder to one vote at all stockholder meetings.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockConvertibleConversionPriceDecrease', window );">Common stock price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 23.00<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesTwoConvertiblePreferredStockMember', window );">Series Two Convertible Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CapitalStructureTextualAbstract', window );"><strong>Capital Structure (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DescriptionOfWarrantsExpiration', window );">Description of warrants expiration</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Company issued to the placement agent in such offering warrants exercisable for 439 shares of Series 2 Convertible Preferred Stock at an initial exercise price of $1,250 per share, which expire seven years after the date of issuance.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesOneConvertiblePreferredStockMember', window );">Series 1 Convertible Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CapitalStructureTextualAbstract', window );"><strong>Capital Structure (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertiblePreferredStockTermsOfConversion', window );">Convertible preferred stock, terms of conversion, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">859 shares of Series 1 Convertible Preferred Stock were converted into 1,136 shares of common stock during the three months ended June 30, 2020<span></span>
</td>
<td class="text">There were 170,332 shares of Series 1 Convertible Preferred Stock outstanding, which were convertible into 225,230 shares of common stock.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Convertible, conversion price per share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.32230<span></span>
</td>
<td class="nump">$ 1.32230<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesOneConvertiblePreferredStockMember', window );">Series 1 Convertible Preferred Stock [Member] | Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CapitalStructureTextualAbstract', window );"><strong>Capital Structure (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=fpay_ConvertiblePreferredStockSeriesTwoMember', window );">Series 2 Convertible Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CapitalStructureTextualAbstract', window );"><strong>Capital Structure (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,000<span></span>
</td>
<td class="nump">25,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConversionOfStockSharesConverted1', window );">Preferred stock conversion into common stock, shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">266<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOrSaleOfEquity', window );">Proceeds from sale of stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion', window );">Convertible preferred stock, shares issued upon conversion</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,000<span></span>
</td>
<td class="nump">20,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PreferredStockStatedValue', window );">Convertible preferred stock, stated value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity', window );">Gross proceeds</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,950,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion', window );">Additional sale of shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,952<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CumulativeDividends', window );">Cumulative accrued dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 9,612,529<span></span>
</td>
<td class="nump">$ 9,612,529<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Stated value, percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CapitalStructureTextualAbstract', window );"><strong>Capital Structure (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Common stock warrants outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,872,488<span></span>
</td>
<td class="nump">1,872,488<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_SeriesTwoPreferredStockWarrantsOutstanding', window );">Series 2 preferred stock warrants outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">439<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantsExercisableForSharesOfCommonStock', window );">Warrants exercisable for shares of common stock</a></td>
<td class="nump">5,750,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,055,184<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DescriptionOfWarrantsExpiration', window );">Description of warrants expiration</a></td>
<td class="text">The warrants were immediately exercisable and expire five years from the date of issuance.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The warrants are exercisable at $1.25 per share of common stock and expire on September 28, 2023.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantExercisePrice', window );">Warrant exercise price</a></td>
<td class="nump">$ 1.25<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.25<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ValuationExpenses', window );">Valuation Expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 139,480<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfWarrants', window );">Issuance of warrants</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 40,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Warrant [Member] | Consultant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_CapitalStructureTextualAbstract', window );"><strong>Capital Structure (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DescriptionOfWarrantsExpiration', window );">Description of warrants expiration</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The warrants are immediately exercisable and expire following the close of business on June 30, 2023.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantExercisePrice', window );">Warrant exercise price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.25<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantDescription', window );">Warrant, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">If the closing share price on the last day of the month exceeds $1.25, then such exercise price will be 110% of the closing share price.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Additional convertible preferred stock shares issued upon conversion.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_AdditionalConvertiblePreferredStockSharesIssuedUponConversion</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Additional proceeds from issuance or sale of equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_AdditionalProceedsFromIssuanceOrSaleOfEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_CapitalStructureTextualAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_CapitalStructureTextualAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DescriptionOfWarrantsExpiration">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of warrants expiration.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DescriptionOfWarrantsExpiration</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PreferredStockStatedValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PreferredStockStatedValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_SeriesTwoPreferredStockWarrantsOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of Series Two Preferred Stock Warrants Outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_SeriesTwoPreferredStockWarrantsOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ValuationExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Valuation Expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ValuationExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_WarrantDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of warrants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_WarrantDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_WarrantExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Warrant exercise price.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_WarrantExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_WarrantsConvertibleIntoCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_WarrantsConvertibleIntoCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_WarrantsExercisableForSharesOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Warrants exercisable for shares of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_WarrantsExercisableForSharesOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockConvertibleConversionPriceDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share decrease in conversion price of convertible common stock. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockConvertibleConversionPriceDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConversionOfStockSharesConverted1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4313-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4304-108586<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4332-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockSharesConverted1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued for each share of convertible preferred stock that is converted.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(27))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21475-112644<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21506-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertiblePreferredStockTermsOfConversion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Specific terms relevant to convertibility. Includes class of preferred stock and number of shares convertible into, exercise (or conversion) price or rates, dates relevant to conversion timing and events relevant to conversion. Describe also any beneficial conversion features. where convertible preferred stock with a nondetachable conversion feature is in-the-money at commitment date. For contingently convertible preferred stock, discuss the circumstances of the contingency, including the events or changes in circumstance that would cause the contingency to be met and any of the significant features necessary to understand the conversion rights and the timing of those rights. Include also an events or changes in circumstance, if any, that could adjust or change the contingency, conversion price, or number of shares, including significant terms of those changes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21538-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21521-112644<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(27))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21506-112644<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertiblePreferredStockTermsOfConversion</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CumulativeDividends">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cumulative cash dividends distributed to shareholders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CumulativeDividends</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleConversionPrice1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The price per share of the conversion feature embedded in the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120520924&amp;loc=SL6031898-161870<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleConversionPrice1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOrSaleOfEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOrSaleOfEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesTwoConvertiblePreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_SeriesTwoConvertiblePreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_SeriesOneConvertiblePreferredStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_SeriesOneConvertiblePreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=fpay_ConvertiblePreferredStockSeriesTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=fpay_ConvertiblePreferredStockSeriesTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_TitleOfIndividualAxis=fpay_ConsultantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_TitleOfIndividualAxis=fpay_ConsultantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R51.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830510197704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - Employee Stock Option [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward', window );"><strong>Number of options</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Outstanding</a></td>
<td class="nump">2,004,318<span></span>
</td>
<td class="nump">620,900<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Granted</a></td>
<td class="nump">634,756<span></span>
</td>
<td class="nump">1,334,851<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Forfeited</a></td>
<td class="num">(64,330)<span></span>
</td>
<td class="num">(21,600)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise', window );">Exercise</a></td>
<td class="num">(3,333)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Expired</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(25,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Outstanding</a></td>
<td class="nump">2,571,411<span></span>
</td>
<td class="nump">1,909.151<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber', window );">Vested and exercisable</a></td>
<td class="nump">1,623,746<span></span>
</td>
<td class="nump">742,434<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward', window );"><strong>Weighted average exercise price</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Outstanding</a></td>
<td class="nump">$ 1.72<span></span>
</td>
<td class="nump">$ 3.75<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Granted</a></td>
<td class="nump">2.58<span></span>
</td>
<td class="nump">0.85<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Forfeited</a></td>
<td class="nump">0.92<span></span>
</td>
<td class="nump">1.35<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice', window );">Exercise</a></td>
<td class="nump">0.79<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice', window );">Expired</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.2<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Outstanding</a></td>
<td class="nump">1.95<span></span>
</td>
<td class="nump">1.72<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice', window );">Vested and exercisable</a></td>
<td class="nump">$ 1.97<span></span>
</td>
<td class="nump">$ 2.76<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WeightedAverageContractualTermAbstract', window );"><strong>Weighted average contractual term (years)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm', window );">Outstanding</a></td>
<td class="text">7 years 11 months 8 days<span></span>
</td>
<td class="text">9 years 1 month 13 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm', window );">Vested and exercisable</a></td>
<td class="text">8 years 2 months 23 days<span></span>
</td>
<td class="text">8 years 4 months 2 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_AggregateIntrinsicValueAbstract', window );"><strong>Aggregate intrinsic value</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Outstanding</a></td>
<td class="nump">$ 2,542,361<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue', window );">Forfeited</a></td>
<td class="nump">18,520<span></span>
</td>
<td class="nump">855<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue', window );">Exercise</a></td>
<td class="nump">3,166<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding', window );">Outstanding</a></td>
<td class="nump">1,165,626<span></span>
</td>
<td class="nump">379,582<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1', window );">Vested and exercisable and expected to vest thereafter</a></td>
<td class="nump">$ 971,228<span></span>
</td>
<td class="nump">$ 108,686<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_AggregateIntrinsicValueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_AggregateIntrinsicValueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount by which the current fair value of the underlying stock exceeds the exercise price of options forfeited.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeitedIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriodExercise</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of fully vested and options that are exercisable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of fully vested and options that are exercisable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableAggregateIntrinsicValueOustanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of exercisable share options that may be converted as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Share based compensation arrangement by share based payment award options vested and exercisable weighted average exercise price.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for fully vested and expected to vest options that are exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExercisableWeightedAverageRemainingContractualTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_WeightedAverageContractualTermAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_WeightedAverageContractualTermAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price of options that were either forfeited or expired.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(3)-(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)-(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that expired.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R52.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830611426136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details1) - Employee Stock Option [Member] - $ / shares<br></strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice', window );">Exercise price</a></td>
<td class="nump">$ 2.58<span></span>
</td>
<td class="nump">$ 0.85<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected life</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">6 years 9 months 18 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="nump">71.00%<span></span>
</td>
<td class="nump">63.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate', window );">Dividend yield</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate', window );">Risk-free interest rate</a></td>
<td class="nump">1.23%<span></span>
</td>
<td class="nump">2.40%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Agreed-upon price for the exchange of the underlying asset relating to the share-based payment award.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iv)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.D.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=115993241&amp;loc=d3e301413-122809<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R53.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830510211912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details Textual) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 10, 2019</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2019</div></th>
<th class="th"><div>Apr. 26, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_StockOptionsTextualAbstract', window );"><strong>Stock Options (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Weighted average grant date fair value of options granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.52<span></span>
</td>
<td class="nump">$ 0.52<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions', window );">Unrecognized compensation cost related to non-vested options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 807,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted average period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">3 years 5 months 5 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 452,033<span></span>
</td>
<td class="nump">$ 303,243<span></span>
</td>
<td class="nump">$ 623,848<span></span>
</td>
<td class="nump">$ 328,772<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_StockOptionMember', window );">Stock Options [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_StockOptionsTextualAbstract', window );"><strong>Stock Options (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription', window );">Stock options granted period, description</a></td>
<td class="text">(a) the total number of shares available for issuance under the 2018 Plan by 1,000,000 shares and (b) the number of shares available for issuance as "incentive stock options" within the meaning of Internal Revenue Code Section 422 by 1,000,000 shares.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=fpay_OmnibusEquityCompensationPlanOneMember', window );">Omnibus Equity Compensation Plan One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_StockOptionsTextualAbstract', window );"><strong>Stock Options (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized', window );">Common shares authorized for issuance (in shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">307,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=fpay_OmnibusEquityCompensationPlanMember', window );">Omnibus Equity Compensation Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_StockOptionsTextualAbstract', window );"><strong>Stock Options (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Issuance of shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,057,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized', window );">Common shares authorized for issuance (in shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">750,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_StockOptionsTextualAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_StockOptionsTextualAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Unrecognized compensation cost related to non vested options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_UnrecognizedCompensationCostRelatedToNonVestedOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase to additional paid-in capital (APIC) for recognition of cost for option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of terms of share-based payment arrangement. Includes, but is not limited to, type of award or grantee and reason for issuance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares authorized for issuance under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeInstrumentRiskAxis=us-gaap_StockOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeInstrumentRiskAxis=us-gaap_StockOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=fpay_OmnibusEquityCompensationPlanOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=fpay_OmnibusEquityCompensationPlanOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=fpay_OmnibusEquityCompensationPlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=fpay_OmnibusEquityCompensationPlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R54.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830513031240">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th">
<div>Jun. 30, 2020 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IncomeTaxesTextualAbstract', window );"><strong>Income Taxes (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_OperatingLossCarryForwardsExpirationPeriod', window );">Operating loss carryforwards expiration period, description</a></td>
<td class="text">Offset future taxable income which expire from 2024 to 2037. NOL's created after January 1, 2018 do not expire, but are limited.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember', window );">State and Local Jurisdiction [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IncomeTaxesTextualAbstract', window );"><strong>Income Taxes (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Net operating loss carryforwards</a></td>
<td class="nump">$ 6,000,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember', window );">Federal [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_IncomeTaxesTextualAbstract', window );"><strong>Income Taxes (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Net operating loss carryforwards</a></td>
<td class="nump">$ 66,900,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_IncomeTaxesTextualAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_IncomeTaxesTextualAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_OperatingLossCarryForwardsExpirationPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The expiration date of each operating loss carryforward included in total operating loss carryforwards, or the applicable range of such expiration period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_OperatingLossCarryForwardsExpirationPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLossCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32559-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLossCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830507289064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Exchange Offer of Warrants (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Feb. 04, 2020</div></th>
<th class="th"><div>Feb. 19, 2020</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_ExchangeOfferOfWarrantsTextualAbstract', window );"><strong>Exchange Offer of Warrants (Textual)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_WarrantOffered', window );">Warrant offered</a></td>
<td class="nump">$ 0.62<span></span>
</td>
<td class="nump">$ 0.56<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized', window );">Exchange offer of warrants, description</a></td>
<td class="text">In total, 5,351,290 warrants were exchanged for 3,317,812 shares in accordance with the Warrant Exchange Offer<span></span>
</td>
<td class="text">In total 258,610 warrants were exchanged for 144,871 shares in this transaction.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_DeemedDividend', window );">Deemed dividend</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 713,212<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_DeemedDividend">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deemed dividend.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_DeemedDividend</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_ExchangeOfferOfWarrantsTextualAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_ExchangeOfferOfWarrantsTextualAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_WarrantOffered">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Warrant offered.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_WarrantOffered</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of expense or revenue offset related to the warrants or rights.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightExpenseOrRevenueRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.20.2</span><table class="report" border="0" cellspacing="2" id="idm139830513968744">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Promissory Note Paycheck Protection Program (Details)<br></strong></div></th>
<th class="th">
<div>May 04, 2020 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fpay_PaycheckProtectionProgramAbstract', window );"><strong>Paycheck Protection Program [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal', window );">Principal amount</a></td>
<td class="nump">$ 1,914,100<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDateDescription', window );">Maturity date, description</a></td>
<td class="text">The Note matures on April 30, 2022, and bears interest at the rate of 1.00% per annum, payable monthly commencing on November 30, 2020, following an initial deferral period as specified under the PPP.<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fpay_PaycheckProtectionProgramAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">fpay_PaycheckProtectionProgramAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>fpay_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDateDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of the maturity date of the debt instrument including whether the debt matures serially and, if so, a brief description of the serial maturities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDateDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the required periodic payments applied to principal.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPeriodicPaymentPrincipal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>68
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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MV%#G?XH4$YSS_L'$'THX)VID^;'.%+"P*5CS?;OZU@ZR>H?,GPW8>R]HGS^
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MW;!9WNK>X/YH;VCE"4_ITRV](1P4/A[9IQ-6?>2M2.$IE?KA#A%=UR&FS/K
M6[7"4W)U<X<842]_)/%39OUC3RM<KEFX;NL/=?"^],X'QX!)LS[X5@S=6\3P
MJNY0SS#)8,JL8F!WSMWZI<??1#RG3**,[L#/N0LA@*C>(U0#Q8OR*/[$%1SL
MR\L])0D5V@">[SB<"^J!/MTW;W-6_P-02P,$%     @ +H *48&]=RUH!@
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M/W-2V^-;T]$JM-Y$]>VXDUJC&+!>C-6,F9Z]%5[_6P%0S:<4^KM,K&$H>A<
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MZY\[%D-1H 3@^T8 M1X>U 3MQ?7U_P%02P,$%     @ +H *4;@0("P/!
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M"*_+EA0YH+ AHL-!KWRN,JTJZ&H"S\WC^7UN=1Q,W:WL]>5,B1<5&IE8I+M
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M(&K[9 WQ,*;S;/&P>0DG,3Q5QA61/SMDW[XJ55= 8M0B^O0*V'I$_?OF%!"
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M7=3E;<JE20N6=QX$^ #>@-2X,>7W9-IIE%E1J<P=*Y7MITRWBTO,P!VS=W3
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M>+^J04S;&]J@_P'MP_\!4$L#!!0    ( "Z "E'P-H" Z D  & :   9
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M;^S;@Z9S-PA]Y^/>WD?PFW<[1$OCK]P4;(?[^KZ_DKP&Z5$()>B<('"]V>Q
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M;I9Y)&B5ZZ)8O]6K2J9@Y,*J5(&4M.]R28,+;7!H:08',0$!$H@@53E-@I*
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MNZ^]M->4^^WVLO>&:\R&)4O%&J087:*1':S;ETH5YM)RI:I*9>9Q*SA&4=J
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M9H./9PFX=CC:#=DZ-N3*$K=W7%;\/T$7$OA\;5EHMPD%^C_4] ]02P,$%
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MJUI!.T*J]NU1\:U6A=[L19$#%RD\Q$N=7L<PS50>AJO)00Z;-,JORZI@*9U
M;&O=\'\\#E]ZJQZM2@699[7' >E]9YKA@ZGE$(]GPA/]-;=E)<TC1 T: ;Q2
MA<1_*/=AKQ4PLFT%$XH/&N&>;>>>+?@ 1"CMH_U!2&1Y*$1S4#Q=X>]+2D]]
MD?H/+@$X8K?QJN/1=$BRN0\<=X^WJ6ESB;@W;ZYB.,>VVG@J> /70>_MZX1<
M<[UI'H*MXI5B;0/.\[A$/T->,<#[C<7@M@\2X'C'G/P/4$L#!!0    ( "Z
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MN\:.&O97V:GH$&-;G7&K]HPX];JMBZ^1PF$IR"0\ZG0:GXI-WEALW:"88 1
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M_S^D\0?P?:FUVV^\@<,_FKM_ %!+ P04    "  N@ I1=L#[%>D$   I#@
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M8,8),RZ<[D-7K[6C&1','0UE--Z!SC=:N^/""YS&_/)_4$L#!!0    ( "Z
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M 8_7+^R?O7?TLF(&9DK\Y&N[G0;7 5E#Q1IA[]7A"W1^O,!2">.?Y-#&CI.
ME(VQJN[ J*#FLGVSIZX.1X X_0! .P#]5T#2 1)OM%7F;<V9946NU8%H%XUL
M;N%KX]'HADOW%9=6XRU'G"V6[=<CJB)+OI&\XB63EMR6I6JDY7)#%DKPDH,A
M9W.PC MS3B[)PW).SCZ=YZ%%#8XI++M\=VT^^D&^;XV\(DET06A$HP'X[#1\
M#B7"8P>/L]?P$)WW]FEOGWJ^Y .^(9^_;E?&:OR_?I](D/0)$I\@/9W X!]?
M M^SE8"AHK4D8T_B&F]?T#C-DBP>Y^'^N#SO ^-KFF9TDO2!KW2FO<[TM$Z!
M_<QD"00G UFK9F6K1F"7M?*'-+>$HR,IEW$RHB@Z>R-Z(#++)N,LC8=%CWK1
MH_\M[@618(?4CMX5;I*-,Y3Q1NO[N&LZH4E"WT@-CWK.S;OO3&^X-$1 A<CH
M:H)$NITA[<:JG6_#E;+8U'ZYQ;$+V@7@?:64?=FXSNX'>?$74$L#!!0    (
M "Z "E'X.%%7T (   ,(   9    >&PO=V]R:W-H965T<R]S:&5E=#,Q+GAM
M;(U5VX[:,!#]%2OJPZ[4)7&NL (D+JW:2BNA1=L^5'TP80+6)C:U#6S_OK83
M4@@AVY?$ESEGYHSMF>&1BU>Y!5#HK<B9'#E;I7:/KBO3+11$]O@.F-[)N"B(
MTE.Q<>5. %E;4)&[ON?%;D$H<\9#N[80XR'?JYPR6 @D]T5!Q)\IY/PX<K!S
M6GBFFZTR"^YXN",;6()ZV2V$GKDURYH6P"3E# G(1LX$/\X38V\-OE,XRK,Q
M,DI6G+^:R=?UR/%,0)!#J@P#T;\#S"#/#9$.XW?%Z=0N#?!\?&+_;+5K+2LB
M8<;S'W2MMB.G[Z U9&2?JV=^_ *5GLCPI3R7]HN.I6T<.2C=2\6+"JPC*"@K
M_^2MRL,9 -\"^!7 ;P+"&X"@ @1-0'P#$%: T&:FE&+S,">*C(>"'Y$PUIK-
M#&PR+5K+I\P<^U()O4LU3HV7Y7$CGJ$EW3":T90PA29IRO=,4;9!"Y[3E()$
M=W-0A.82X7OT@%Z6<W3WX7[H*AV%X7+3RN.T].C?\!BC)\[45J)/; WK%OR\
M&X_]#@)7RZ]SX)]R,/4[&;_M60\%WD?D>[[7$M#LO^%XT*:G&SZ'5,-Q&_Q"
M35"?:&#Y@AM\;4?W<[*22N@W]JO#05@["*V#\(:#*6PH8X9_17+"4FB[ R5%
M;"E,Z3F,!X,D'H1XZ![.4WMM%R11&'CQI=W\?;L++5&M)>K4LA#\0$T):]-0
M0J,SGSB*XA /^@T1T55P.$J2L!]X#177C(&VZGOA#1EQ+2/NE%&=N41'094"
MII]SUJ8HOO+_@/6U2WR_&6F+I=^/<11BW!YJ4H>:=(:J'^T[5R>YSF80^<'
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MG:;.OW'XQF%G#FSB,EDJ]>P&#\7$"YP@$)!;Q\#PM84I".&(4,:O/:?7A73
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M##%=W3:[=F#5IND72V6Q^S3F&K\/H)T#KI=*V=>!:T'=%R?[ U!+ P04
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M[6^TGI!G],4B5>5_M*UD [ 8%TJ+K ;#>\9X]4N>:B): -#3#[!K@-T%N$<
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M[ RP_*]@T9?+]E7AW74E./BIX=TU 7BX9O]8>,.#6A:Z+O:[\3T4\RS7P=T
M'XKAP/+M;CO4)V=Y=BNM*B[&K<N!C,(N;NY]H!DQC%:'FV:TN5NZ*F]4.N/7
M^.(&]XS/\,7'OO&YN:,J+REV9JL+KCLH)G#<@"YF!2Y8YP&DJ:SNC*H7+?+R
MRF(AM!99^9A0LJ32",#WE8"MI7XQ!IJ;N^F_4$L#!!0    ( "Z "E%. VO]
M+ (  #,&   9    >&PO=V]R:W-H965T<R]S:&5E=#,V+GAM;(6546^;,!2%
M_XJ%]M!)4P 3(*D(4M-HVJ9-BIIU>YCVX"278-5@9CNE^_>S#;&B!9*78.-[
MSG=N0)>LY>)%E@ *O56LE@NO5*JY]WVY*Z$B<L(;J/5)P45%E-Z*@R\; 61O
M117S<1 D?D5H[>69O;<6><:/BM$:U@+)8U41\7<)C+<++_1.-Y[HH53FAI]G
M#3G !M1SLQ9ZYSN7/:V@EI372$"Q\!["^^7<U-N"'Q1:>;9&II,MYR]F\WF_
M\ (3"!CLE'$@^O(*C\"8,=(Q_O2>GD,:X?GZY/[1]JY[V1()CYS]I'M5+KR9
MA_90D"-33[S]!'T_L?';<2;M+VJ[VE 7[XY2\:H7ZP05K;LK>>O_AS,!#D<$
MN!=@F[L#V90KHDB>"=XB8:JUFUG85JU:AZ.U>2@;)?0IU3J5?P7=DD1W*U"$
M,OD^\Y5V-6?^KG=8=@YXQ.'+L9Z@*/B <("#Y\T*W;W[S\77F5PP[()A:QM=
M#_;K82N5T,_N]Q7/R'E&UG,ZXFD2#C78J1*K,F_Q:X[#* AT[>L ;>IHTUNT
M<(C6J>(SVA0GH[38T>);-#Q$BR]I83I*2QPMN46+AFC)0&_CM-31TENTZ1 M
MO:1%\2AMYFBSJ[3O)>CQ5B@00\S9!3-,TO&79>Z@\^M0K@@;XLTOWLTHGH>7
M//]L!IAQ^HV( ZTE8E!H93!)=631C:ANHWACQ\*6*SUD[++44QV$*=#G!>?J
MM#&3QGTG\G]02P,$%     @ +H *41H-$G+9 @  =@D  !D   !X;"]W;W)K
M<VAE971S+W-H965T,S<N>&ULG5;=3MLP&'T5*]H%2!NQG7_45H(BM$U,0S"V
M:S=U6XO$SFR7PMO/=M(0FK0KW#1V<L[Q.5_M?!EMA'Q4*THU>"X+KL;>2NOJ
MW/=5OJ(E46>BHMP\60A9$FVF<NFK2E(R=Z2R\#&$L5\2QKW)R-V[E9.16.N"
M<7HK@5J7)9$OE[00F[&'O.V-.[9<:7O#GXPJLJ3W5#]4M]+,_%9ESDK*%1,<
M2+H8>Q?H?(H<P2%^,[I1G3&P469"/-K)M_G8@]81+6BNK00QER<ZI45AE8R/
MOXVHUZYIB=WQ5OW:A3=A9D31J2C^L+E>C;W4 W.Z(.M"WXG-5]H$BJQ>+@KE
M?L&FQD;0 _E::5$V9..@9+R^DN>F$!T""O<0<$/ QQ*"AA"XH+4S%^N*:#(9
M2;$!TJ*-FAVXVCBV2<.X_1OOM31/F>'IR0TU-5#@Y(IJP@H%T"GX A[NK\#)
MI].1K\T*%N?GC=IEK8;WJ'U?\S,0P,\ 0PP'Z-/#]"N:&SJR=)2]I?LF5QL.
MM^&PTPOVZ%TH1;4Z(!2T0H$3"O<(_:RH))KQ)7#U DYXJ#RU3.QD[ EZFJ D
M2%.(1_Y3MPX#N#1,LN 5]\9GV/H,#_J\9ISPG/[/92T2=58/$ ZS'8^#J"P;
M=ABU#J.##G\)38JN/S5D,.HMC9($P@CM6!S I4F& S1L,FY-Q@?WS0TC,U8P
MS>BAS9.T:LF[-L]6_<6<M'PM)>4:5$+:M]I0+9)^QC#(@MU2]&$8PS0=+D3:
M6D_?L9_>:3SM.4HPBG9L]T%1'.QQG;6NLX\5_ O@IC&*Q3'NLWX](0Q@+\ 0
M+H11$@]G0/#UQ0P_6/OC0S1+O'$7I4&RDV$(%L=PS]^ .KT%'7W8]YZIQBGJ
MO1$Q2K(L2W>]#@!A%F8([KCU.TW1?I'\('+)N (%71@F/$M,7%DW^7JB1>7Z
MY$QHTW7=<&4^C*BT /-\(83>3FSK;3^U)O\ 4$L#!!0    ( "Z "E$$F:4
M' (   \&   9    >&PO=V]R:W-H965T<R]S:&5E=#,X+GAM;+65;6O;,!#'
MOXHP##H8L>,X#RNVH6DHVUA92+?UQ=@+Q;[8HGKP)+ENOWTEV1$9-(;"]L;6
M27>_^Y\/G=-.R =5 VCTQ"A765!KW5R&H2IJ8%A-1 /<G!R$9%@;4U:A:B3@
MT@4Q&L91M @9)CS(4[>WE7DJ6DT)AZU$JF4,R^<U4-%EP30X;NQ(56N[$>9I
M@RNX _VCV4ICA9Y2$@9<$<&1A$,67$TOUTOK[QQ^$NC4R1K92O9"/%CC<YD%
MD14$% IM"=B\'N$:*+4@(^//P Q\2AMXNC[2;USMII8]5G MZ#TI=9T%JP"5
M<, MU3O1?8*AGKGE%8(J]T1=[YM\#%#1*BW8$&P4,,+[-WX:OL-)P#0Y$Q /
M ;'3W2=R*C=8XSR5HD/2>AN:7;A27;011[AMRIV6YI28.)U_!5.20A<;T)A0
MA>+W::@-UYZ&Q<!8]XSX#.-+RR=H%GU <11'?X>'1H[7%'M-L>,E9WC?&I!8
M$UZA0=VO6V![D+]'V#//GHVR[UV;H$17CR9)!6A#5"%:KM$.:WBM]G'>=#:)
M5N]&A"5>6/(V83NP=\I_!?0=)$,7A*-GP%*]VJ;Q#*L^<D3KW&N=CY)N",>\
M@#>T9^')BW_<GG&>:<\L&FO/T@M;_O?VC&=(SK<G/+G?=E3>8ED1KA"%@T%%
MDZ5IE^S'3V]HT;@KOQ?:#!"WK,W$!FD=S/E!"'TT[!3Q_X#\!5!+ P04
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M"M(8X/>E$'J[,1<, SK[ U!+ P04    "  N@ I1'GJFK"X#  "&"P  &0
M 'AL+W=O<FMS:&5E=',O<VAE970T,"YX;6R=EEV/VC@4AO^*%>W%K-1.?)SO
M$2#M=%3MKJ;JJ-/I7E2],&# :F)3VPSMOZ\=,DG4.&'+#<1)SON< ^3!LZ-4
M7_6.,8.^5Z70\V!GS/XF#/5JQRJJK^6>"7ME(U5%C5VJ;:CWBM%U7525(<$X
M#2O*1;"8U><>U&(F#Z;D@CTHI ]51=6/6U;*XSR X.7$![[=&7<B7,SV=,L>
MF7G:/RB["MN4-:^8T%P*I-AF'OP%-[<$NX+ZCD^<'77O&+E1EE)^=8M_UO,
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M\10MN'7,/_2M?U]1N6%<D1+6*.6-IN@*LO7$=J-%;5_Z.Z'10NRRP,\(2).
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M@<8PSY1(K##<)XP7_\F##41-P)^U"& K@)\(++P6@< *!'T%)E9@\M2D28O
MU I,^VJ868%97X&Y%9CW%5A8 9,NXV(YS%JNB")G)U+LD-2S 4U?F(0PTK"$
MC.O<O542GC*04V<W4B0LRX3<H\]"T0Q]H3%1-$(W1"H&]T<KJ@B+,_0[?5 Y
MB8_1O]#7VQ4Z>G-\,E9@@<89AU;;>:$-MVCST;7@:INA]SRB48/\E5M^YI ?
M@^>E^_C@_CEV KY+Y0@%WA!A#WL-]ERXQ2_I>H3\I1;WEPWB*[?X;X2/$)ZV
MBK]WB]_2]&"\OV@0O^SP/;\#[<M6\0\]C _\5O&K#O&<MT7^T4H&92('!B_H
MF\A'AX1U@$]*\(D!G[2 KV@62I8:MA4;%$H:,84V)&0Q4_NFV+GQOJ8 %'@H
M(OOL5Y1*)B3:2:84Y8@+Q4**-N /4EN*2)K&+"3KF.I'="OBB$I$>&2>7H@D
M)7R/0L(!AZ9DK^%XR%(2FTF,*RIIIA"!7YBHH/( QZ@M%#($%9#$:C]RA&A:
MAFCZDA!I4[.FP+A1?J^YE!(6H4CLN'&4<L4D;7-N36+"(6J@'!*+(KPH-A7,
M*(*8B)PK;=B;J3<?!L%RA#Y_^7P+#ZBF$H.FD0SW:0GS5&<2E/5P"T,0/ST.
MY3*'E=K#VL$S -2#DMZS# 3-_!W)4$9-P(TM-LG]$?H(M3J"S($8#1^M7B2A
MR(-EWM#S/.V$L4"#;6D<H?6^,.>I=R/T+M,FU-7 WS?^<#['0Q_<AX>/(T;"
M4.;6WYR;$)=!U(9#5D 0>,3XG5:GU?[RSP7VY__.C$&N5)F5J3+K2)6U JV9
MDCE$7ST.:5-1<<,=./P?/_VDP^PP<%X:.'<BFF#_<4V3-95_.O 6)=[B];EI
M68(O7Y>;+MQX-V1O5J4U=<I\R;EF(IVJ4 =E3JQ[B&4HRJF1 3XRS 49?!G3
MA]NM2%,JA^C3IXLRFP_[PP@\F_7#B,WWJA;)<T;DXT&3;,[/JPYY?S;R%S^[
M3*EU:_YKL.QE!\RS*$-V&E9H8L,B995 U[#/X#"0V?)C=DF1 [LM XX\\H\;
M*!+.5P6%%CC-[ A4I2&/\+%F[%!P;L\V>D$-: A4&=.#XY 4[[_G6L<EX\#\
MFJZ. !E.+>!J=*!]H_*XX-JB<!J^K)L#*XON).$'WA=%<,%=L.*>2DCS5-]-
MO9\/;%_GR"HG[<,"-HWSS,FU,%52T ,#PLAE--1!TRVW70SKPS,_=;Y;X\P)
M$DR RD>_ Y\@"U8,&8UVY%!I8"/J6[-LNN/0$2E7J+)AB#A5!Y?*R5I[Q+)0
MU])1XT9PIUUSM<)##WI@//_[U>H9%3GW/ZXV'78S8F63:2.:.-5"S R$?F%P
M?X8]\W,ROF_27O6U?N#4#BN7,&4H>4-A4:D,X9K<-3'110<6'GF>DXBJAMAW
M=["?:$'^0D%8[DF<-YLS>1:5B2,F5:_IN]O$C[!#BGYOHXDA@;6'DW+XK>D,
M9:&F-1M\Z &#Y;3%BJJ-\=V-1]V*'9&:1)K(^+V%J5LPGP:SY;S%@*I-\=U]
MRCDELMH0K=7)#7(TU4GAZD3\JL_Q%TXL6QUZM$Y^U=[XR]=OGG!5W/'?+.X=
M\IW%'5?%';]*<;_J@#&'2U;+S;(L#9^W5X]/'H9SH1:L,R@GFG'J9Y*26;%]
MY=!X4'G2) "[=QUK7"2-*Y+&;I)^"258J/J&G'EX.9\T;TA<<35V\VM?1K P
M=0,"SY\L6A@!5[2,W;3<CQ$Z0+H9 5=,C=U,?;%E='-H7J!4_&>S@=:D%T7@
MBHCQ[ =01$6SV,V0+SYAK3H :T<LVZT]ZB^Z3EN_$6[W(;3-Y2N'GD<N."VS
MN&R__L]G+EQ5$NRN)-VT[);OIN6J .$7';#;:=D-T_:JQO.#H3?'K]+\'C*C
MJ_<-JO(8N,M;C]YW92'J79[OZGV#JB(&[E+VDMYWU8'5U?L&5:D)W*6F5^^[
M"EI.!"TQJ;WG=M>8:\99DB=]&#2HZD8P>7T&#:HJ$+BK0(\L^F A^F=151X"
M=Y]^31YZ1ZPJ"L'\!T2LXK_ S5^](K9XGF'3IHB-:]\'$RKOS+?B#)ES?/&M
MK!PMOT>_,U]AGXR?^V\_%%^5*YCB(_<UD7>,9RBF&X#T1G-835E\-RYNE$C-
M5\BU4$HDYG)+">PC/0&>;P1$T=YH!>77^[._ %!+ P04    "  N@ I1<3-Q
M(K0"  #G!P  &0   'AL+W=O<FMS:&5E=',O<VAE970T-BYX;6R]E5UOVC 4
M0/^*%>VADS;R :%0 5*!3>O42JB,[F':@TDNQ&IB4_L&VG^_:R?-6 MH#]UX
M(';L>WQLW]B#G=+W)@- ]ECDT@R]#'%SX?LFR:#@IJ4V(*EEI73!D:IZ[9N-
M!IZZH"+WHR#H^@47TAL-W+N9'@U4B;F0,-/,E$7!]=,8<K4;>J'W_.)6K#.T
M+_S18,/7, =<;&:::GY#244!T@@EF8;5T+L,+\:A"W ][@3LS%Z9V:DLE;JW
ME:MTZ 76"')(T"(X/;8P@3RW)/)XJ*%>,Z8-W"\_TS^[R=-DEMS 1.7?18K9
MT.MY+(45+W.\5;LO4$\HMKQ$Y<;]LUW5MQM[+"D-JJ(.)H-"R.K)'^N%V N(
MPB,!41T0.>]J(&<YY<A' ZUV3-O>1+,%-U4737)"VEV9HZ9607$XNE9<LAE_
MXLL<V$*FH-E$0RJ07:XU *T_LK,I(!>Y>3_PD8:T@7Y2X\<5/CJ"_UK*%FL'
M'U@41,%B/F5G[UY0?!)NK*/&.G+8SA'L+3R4@C391&U!<G+\<0/%$O3/$_!V
M V\[>/L(?)XIC1\1=,&FL"3T-75@5PB%.87O-/C.2?=/I(Y/;$R)RNYX7@*3
M"ED.QC#,N#RTQA6PZX#V,]N.>H'[#?SM 9.X,8E/FBRD!H-:)&A7DIN,T99S
MFOA1D?B52!B?$.DV(MV3(A,EC<I%RJW(-X4\KU8>%7N]6IK3Y^S6C)KA,0%(
M#ZE6(X;AGFNG=1X?%CUO1,]/BEXF6)+<3!GASI2_R+I>@^[]BZSK-_C^6V==
M__5F!]UN'(9'=CL,?I\YP1LG7@W<E^GWXC (^D=<]LZ_\+_G7CWD'\G7;@7M
M%Z[^WK%MK\ ;KM="&MJ5%84%E*T>T]6M4E50;=Q)OE1(]X(K9G03@[8=J'VE
M%#Y7[.70W.VC7U!+ P04    "  N@ I1)-]X:S0$  !7#P  &0   'AL+W=O
M<FMS:&5E=',O<VAE970T-RYX;6R]5]MNXS80_17":-%=H+5$R;IX81M(XN92
M=%%CD[0/11]H>6P3*XDJ2<=QO[Y#2E%\D15A4]0P;$F<<V:&<\0A1ULAOZHU
M@";/69JK<6^M=?')<52RAHRIOB@@QY&ED!G3>"M7CBHDL(4%9:GCN6[H9(SG
MO<G(/IO)R4AL=,ISF$FB-EG&Y.X24K$=]VCOY<$7OEIK\\"9C JV@GO0C\5,
MXIU3LRQX!KGB(B<2EN/>!?UT1WT#L!:_<]BJO6MB4ID+\=7<W"W&/==$!"DD
MVE P_'N"*TA3PX1Q_%V1]FJ?!KA__<)^;9/'9.9,P95(_^ +O1[WXAY9P))M
M4OU%;&^A2B@P?(E(E?TEV](V'/1(LE%:9!48(\AX7OZSYVHB]@'1&8!7 ;PC
M0.R> ?@5P#\"T',A#2K H"L@J !!5T!8 <*N@*@"1%T!<06(NP*&%6!HY5#6
MSQ9_RC2;C*38$FFLD<U<6 59--:<YT;L]UKB*$><GOPJ6$YF;,?F*9#'? &2
M7$E8<$TN5A( 9:W)AREHQE-%'N!9;UCZD?Q$'N^GY,-W'T>.QB ,E9-4#B]+
MA]X9AQ>%[!/7^Y%X+ATVP*_:X;^PO$]\:N%Q WSZ!GQCX*Z!>VX#_.?.\,;@
MK]_G_>9]WF_;X5-(ZJEK@M^UPS\S4[C0PH-#N(.BJY7GU<KS+)__'N6]**[%
MGU_[\ZV_P1E_=[D&"4H3>,9.H:!)/"5#:!E,FWB:4#>@U!3K:5\E378>'<:#
M0[OK4SO/"[UH$!W:W339N?XP>K4[2'E0ISQH37D**I&\L%U%+$E23N^2)3SE
M>M?T\K7S/19(Y+MDP7;J!U)(+B392JXUY"07FB= EE)D1*^!L*)(>6*+BT.P
M%JFI,,L7=O1*9 7+=R1!#6"3+MC.T.4)+UAJC?A+M1A^T5!CA\6E4:^Q81.L
M'TOUKM^BBJ">HJ UI=\V6FETR/,5-LV4Y9A#-4_L189-2BE9@_V*!9'OAUYX
M)($.A@>!AW7@87LM<I8)J?D_@).EU*:,7"BMFL(-3P06^6%T'&LGJ]M3*R^F
MU(^;\XGJ?*+6?&8@$YQKW& 9J<Z%1#P6I2F9=B+JNGW7_;YI=?X&X$$N<9U+
MW,ITLH[]^1FR.<B_6KB'-??P?UDVJ?NZ0W!;L[FTM4"9V7<[!>.SL?.Z)\+P
MO< UGR.==;:\ZV)YF-;>QH>^NQ]4% =O1.@/Z7$_:++S@]"TV</$3^UH& :#
MP1'A3:-A/ R\X9FT7[LN]?[;GG#Y!N%#N9QG7%OM/8#$;2JS_+@CQ46;*9QB
M;62#:[\@US"7&SQ7$2^V&R':MHS3U^Y..[9WB4X;TVC'4WIFU9B^#:1QXW+S
M#< R>6=O/V^.G+CU6O%<X;NW1":W'V$[D>4IKKS1HK!;_+G0>&"PEVL\^8(T
M!CB^%-B"JQMS:JC/TI-_ 5!+ P04    "  N@ I1$:0?59 $   D&0  &0
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MJ/0OP1_Y!UN _T#3)(K2%*X&QE5^<SU/$?'U:^P]-Z0PJ%(8.%/X\*)O:,G
M(YMSL3 I7#5%+[P$M>@0CTC8$CVHH@?.Z%]IG%%S.SXP495;IU M:E,NA<]1
M+1>_/PB;,QE6F0R/60KP_9XE,R9<JQM6+L-N932J HTNLH:CO34D>#0:-1<.
M^A89?@>+6#I]O8IXV)),C5_0F<QGFF;ZYP1@6%"B6E"=T EK#)$-B+I=96BQ
M!+%S;H820'.=-1;4;:P+T\^K\MN;-WE=7 E9?,$+\@ON \S!+V@!!B]#,-B
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M2O'$'*X973"1#]#?+SE7NY,\0/7'R/1_4$L#!!0    ( "Z "E''$]"S.@8
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M%^-34T'+@O>7IBR_=T2NJ+G1&2X-9>CWS%&094DK.UKDKBHLA#8UQC53\Q>
MT@:8^:40^M"Q"U3_%>,_4$L#!!0    ( "Z "E' ]CU/^@,  !,.   9
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M96DZ"(\!Y"4">4D+>2N%DV'L2^=8=)[3TH"$(7Z . :'0&_N^P-".M0=Q/(
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M_.LW^>TUK779'/)9][G$Y!-02P$"% ,4    "  N@ I1!T%-8H$   "Q
M$               @ $     9&]C4')O<',O87!P+GAM;%!+ 0(4 Q0    (
M "Z "E&Y,U[M[@   "L"   1              "  :\   !D;V-0<F]P<R]C
M;W)E+GAM;%!+ 0(4 Q0    ( "Z "E&97)PC$ 8  )PG   3
M  "  <P!  !X;"]T:&5M92]T:&5M93$N>&UL4$L! A0#%     @ +H *49ED
MR#;@ P  3@X  !@              ("!#0@  'AL+W=O<FMS:&5E=',O<VAE
M970Q+GAM;%!+ 0(4 Q0    ( "Z "E&V?B:K!0<  (,;   8
M  " @2,,  !X;"]W;W)K<VAE971S+W-H965T,BYX;6Q02P$"% ,4    "  N
M@ I1?].^0!$$  #9$0  &               @(%>$P  >&PO=V]R:W-H965T
M<R]S:&5E=#,N>&UL4$L! A0#%     @ +H *48&]=RUH!@  @A@  !@
M         ("!I1<  'AL+W=O<FMS:&5E=',O<VAE970T+GAM;%!+ 0(4 Q0
M   ( "Z "E')7?:3 0@  #LQ   8              " @4,>  !X;"]W;W)K
M<VAE971S+W-H965T-2YX;6Q02P$"% ,4    "  N@ I1W&@"W/P'  #$'@
M&               @(%Z)@  >&PO=V]R:W-H965T<R]S:&5E=#8N>&UL4$L!
M A0#%     @ +H *4;@0("P/!   4 D  !@              ("!K"X  'AL
M+W=O<FMS:&5E=',O<VAE970W+GAM;%!+ 0(4 Q0    ( "Z "E%5"9HV< 4
M /D+   8              " @?$R  !X;"]W;W)K<VAE971S+W-H965T."YX
M;6Q02P$"% ,4    "  N@ I1P:D6&W8+  !,&P  &               @(&7
M.   >&PO=V]R:W-H965T<R]S:&5E=#DN>&UL4$L! A0#%     @ +H *4? V
M@(#H"0  8!H  !D              ("!0T0  'AL+W=O<FMS:&5E=',O<VAE
M970Q,"YX;6Q02P$"% ,4    "  N@ I1-U+LY5P#  #P!@  &0
M    @(%B3@  >&PO=V]R:W-H965T<R]S:&5E=#$Q+GAM;%!+ 0(4 Q0    (
M "Z "E$EQT*(# 4  %@+   9              " @?51  !X;"]W;W)K<VAE
M971S+W-H965T,3(N>&UL4$L! A0#%     @ +H *4:A^KO#&"   WA0  !D
M             ("!.%<  'AL+W=O<FMS:&5E=',O<VAE970Q,RYX;6Q02P$"
M% ,4    "  N@ I1<QXGZ"4*  #T&P  &0              @($U8   >&PO
M=V]R:W-H965T<R]S:&5E=#$T+GAM;%!+ 0(4 Q0    ( "Z "E&%I60Z[P@
M -$6   9              " @9%J  !X;"]W;W)K<VAE971S+W-H965T,34N
M>&UL4$L! A0#%     @ +H *4909G$ 2 P  =@8  !D              ("!
MMW,  'AL+W=O<FMS:&5E=',O<VAE970Q-BYX;6Q02P$"% ,4    "  N@ I1
M!J0I&'(#  #:!P  &0              @($ =P  >&PO=V]R:W-H965T<R]S
M:&5E=#$W+GAM;%!+ 0(4 Q0    ( "Z "E$5K" ]8@,  /X&   9
M      " @:EZ  !X;"]W;W)K<VAE971S+W-H965T,3@N>&UL4$L! A0#%
M  @ +H *4<#GKRHL @  K00  !D              ("!0GX  'AL+W=O<FMS
M:&5E=',O<VAE970Q.2YX;6Q02P$"% ,4    "  N@ I1VDOI/-T$  !O"@
M&0              @(&E@   >&PO=V]R:W-H965T<R]S:&5E=#(P+GAM;%!+
M 0(4 Q0    ( "Z "E%IG1-!* P  %8B   9              " @;F%  !X
M;"]W;W)K<VAE971S+W-H965T,C$N>&UL4$L! A0#%     @ +H *4<5'^HD=
M!0  W0P  !D              ("!&)(  'AL+W=O<FMS:&5E=',O<VAE970R
M,BYX;6Q02P$"% ,4    "  N@ I1=L#[%>D$   I#@  &0
M@(%LEP  >&PO=V]R:W-H965T<R]S:&5E=#(S+GAM;%!+ 0(4 Q0    ( "Z
M"E%=H*/9^@(  /(%   9              " @8R<  !X;"]W;W)K<VAE971S
M+W-H965T,C0N>&UL4$L! A0#%     @ +H *46<HR2%) @  S@0  !D
M         ("!O9\  'AL+W=O<FMS:&5E=',O<VAE970R-2YX;6Q02P$"% ,4
M    "  N@ I1U]ZTW+$"  "&!0  &0              @($]H@  >&PO=V]R
M:W-H965T<R]S:&5E=#(V+GAM;%!+ 0(4 Q0    ( "Z "E%YW0^(HP,  )8(
M   9              " @26E  !X;"]W;W)K<VAE971S+W-H965T,C<N>&UL
M4$L! A0#%     @ +H *45U6V-[! P  *0@  !D              ("!_Z@
M 'AL+W=O<FMS:&5E=',O<VAE970R."YX;6Q02P$"% ,4    "  N@ I1FM&^
MN?<"   9!P  &0              @('WK   >&PO=V]R:W-H965T<R]S:&5E
M=#(Y+GAM;%!+ 0(4 Q0    ( "Z "E$OXKT<8 (  -0%   9
M  " @26P  !X;"]W;W)K<VAE971S+W-H965T,S N>&UL4$L! A0#%     @
M+H *4?@X45?0 @   P@  !D              ("!O+(  'AL+W=O<FMS:&5E
M=',O<VAE970S,2YX;6Q02P$"% ,4    "  N@ I1$F1IK) "  !]!@  &0
M            @('#M0  >&PO=V]R:W-H965T<R]S:&5E=#,R+GAM;%!+ 0(4
M Q0    ( "Z "E$^YXQ?C ,   4/   9              " @8JX  !X;"]W
M;W)K<VAE971S+W-H965T,S,N>&UL4$L! A0#%     @ +H *4=RZ5QBA P
MD@L  !D              ("!3;P  'AL+W=O<FMS:&5E=',O<VAE970S-"YX
M;6Q02P$"% ,4    "  N@ I1Z86$[8 %  #%$P  &0              @($E
MP   >&PO=V]R:W-H965T<R]S:&5E=#,U+GAM;%!+ 0(4 Q0    ( "Z "E%.
M VO]+ (  #,&   9              " @=S%  !X;"]W;W)K<VAE971S+W-H
M965T,S8N>&UL4$L! A0#%     @ +H *41H-$G+9 @  =@D  !D
M     ("!/\@  'AL+W=O<FMS:&5E=',O<VAE970S-RYX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( "Z "E&*1^_P( 0  %42   9              "
M@7W8  !X;"]W;W)K<VAE971S+W-H965T-#(N>&UL4$L! A0#%     @ +H *
M40K,@P%L @  I 8  !D              ("!U-P  'AL+W=O<FMS:&5E=',O
M<VAE970T,RYX;6Q02P$"% ,4    "  N@ I1%G^]UTX"  "/!@  &0
M        @(%WWP  >&PO=V]R:W-H965T<R]S:&5E=#0T+GAM;%!+ 0(4 Q0
M   ( "Z "E'C&R5HA@<  ,D?   9              " @?SA  !X;"]W;W)K
M<VAE971S+W-H965T-#4N>&UL4$L! A0#%     @ +H *47$S<2*T @  YP<
M !D              ("!N>D  'AL+W=O<FMS:&5E=',O<VAE970T-BYX;6Q0
M2P$"% ,4    "  N@ I1)-]X:S0$  !7#P  &0              @(&D[
M>&PO=V]R:W-H965T<R]S:&5E=#0W+GAM;%!+ 0(4 Q0    ( "Z "E$1I!]5
MD 0  "09   9              " @0_Q  !X;"]W;W)K<VAE971S+W-H965T
M-#@N>&UL4$L! A0#%     @ +H *4<<3T+,Z!@  =2T  !D
M ("!UO4  'AL+W=O<FMS:&5E=',O<VAE970T.2YX;6Q02P$"% ,4    "  N
M@ I1;*5N'$H(  !Y*   &0              @(%'_   >&PO=V]R:W-H965T
M<R]S:&5E=#4P+GAM;%!+ 0(4 Q0    ( "Z "E$^4GIUM@0  #03   9
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M970U-2YX;6Q02P$"% ,4    "  N@ I1'U,P4GT"   S!0  &0
M    @('8%@$ >&PO=V]R:W-H965T<R]S:&5E=#4V+GAM;%!+ 0(4 Q0    (
M "Z "E&N[R'@>P(  $@/   -              "  8P9 0!X;"]S='EL97,N
M>&UL4$L! A0#%     @ +H *49>*NQS     $P(   L              ( !
M,AP! %]R96QS+RYR96QS4$L! A0#%     @ +H *46 9NNIC!    B4   \
M             ( !&QT! 'AL+W=O<FMB;V]K+GAM;%!+ 0(4 Q0    ( "Z
M"E$,/Y#\Y0$  '\A   :              "  :LA 0!X;"]?<F5L<R]W;W)K
M8F]O:RYX;6PN<F5L<U!+ 0(4 Q0    ( "Z "E&/X;=ITP$  #8A   3
M          "  <@C 0!;0V]N=&5N=%]4>7!E<UTN>&UL4$L%!@    !  $
*=Q$  ,PE 0    $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.20.2</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>200</ContextCount>
  <ElementCount>397</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>true</FootnotesReported>
  <SegmentCount>61</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>5</UnitCount>
  <MyReports>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>00000001 - Document - Document and Entity Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/DocumentAndEntityInformation</Role>
      <ShortName>Document and Entity Information</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>00000002 - Statement - Consolidated Balance Sheets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/BalanceSheets</Role>
      <ShortName>Consolidated Balance Sheets</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>00000003 - Statement - Consolidated Balance Sheets (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/BalanceSheetsParenthetical</Role>
      <ShortName>Consolidated Balance Sheets (Parenthetical)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>00000004 - Statement - Consolidated Statements of Operations (unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/StatementsOfOperations</Role>
      <ShortName>Consolidated Statements of Operations (unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/StatementsOfChangesInStockholdersEquity</Role>
      <ShortName>Consolidated Statements of Changes in Stockholders' Equity (unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>00000006 - Statement - Consolidated Statements of Cash Flows (unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/StatementsOfCashFlows</Role>
      <ShortName>Consolidated Statements of Cash Flows (unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>00000007 - Disclosure - Basis of Presentation</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/BasisOfPresentation</Role>
      <ShortName>Basis of Presentation</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>00000008 - Disclosure - Business and Liquidity</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/Business</Role>
      <ShortName>Business and Liquidity</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>00000009 - Disclosure - Summary of Significant Accounting Policies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/Summaryofsignificantaccountingpolicies</Role>
      <ShortName>Summary of Significant Accounting Policies</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>00000010 - Disclosure - Leases</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/Leases</Role>
      <ShortName>Leases</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>00000011 - Disclosure - Property and Equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/PropertyAndEquipment</Role>
      <ShortName>Property and Equipment</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>00000012 - Disclosure - Promissory Notes Related Parties</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://anchorfundingservices.com/role/PromissoryNotesRelatedParties</Role>
      <ShortName>Promissory Notes Related Parties</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>00000013 - Disclosure - Loan Payable Under Credit Agreement</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement</Role>
      <ShortName>Loan Payable Under Credit Agreement</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>00000014 - Disclosure - Capital Structure</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/CapitalStructure</Role>
      <ShortName>Capital Structure</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>00000015 - Disclosure - Stock Options</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/StockOptions</Role>
      <ShortName>Stock Options</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>00000016 - Disclosure - Income Taxes</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/IncomeTaxes</Role>
      <ShortName>Income Taxes</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>00000017 - Disclosure - Exchange Offer of Warrants</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ExchangeOfferOfWarrants</Role>
      <ShortName>Exchange Offer of Warrants</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>00000018 - Disclosure - Contingencies and other Uncertainties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ContingenciesAndOtherUncertainties</Role>
      <ShortName>Contingencies and other Uncertainties</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>00000019 - Disclosure - Commitments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/Commitments</Role>
      <ShortName>Commitments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>00000020 - Disclosure - Promissory Note Paycheck Protection Program</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/PaycheckProtectionProgram</Role>
      <ShortName>Promissory Note Paycheck Protection Program</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>00000021 - Disclosure - Summary of Significant Accounting Policies (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesPolicies</Role>
      <ShortName>Summary of Significant Accounting Policies (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/Summaryofsignificantaccountingpolicies</ParentRole>
      <Position>21</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>00000022 - Disclosure - Summary of Significant Accounting Policies (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables</Role>
      <ShortName>Summary of Significant Accounting Policies (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/Summaryofsignificantaccountingpolicies</ParentRole>
      <Position>22</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>00000023 - Disclosure - Leases (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LeasesTables</Role>
      <ShortName>Leases (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/Leases</ParentRole>
      <Position>23</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>00000024 - Disclosure - Property and Equipment (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/PropertyAndEquipmentTables</Role>
      <ShortName>Property and Equipment (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PropertyAndEquipment</ParentRole>
      <Position>24</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>00000025 - Disclosure - Promissory Notes Related Parties (Tables)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables</Role>
      <ShortName>Promissory Notes Related Parties (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PromissoryNotesRelatedParties</ParentRole>
      <Position>25</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>00000026 - Disclosure - Loan Payable Under Credit Agreement (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables</Role>
      <ShortName>Loan Payable Under Credit Agreement (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreement</ParentRole>
      <Position>26</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>00000027 - Disclosure - Capital Structure (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/CapitalStructureTables</Role>
      <ShortName>Capital Structure (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/CapitalStructure</ParentRole>
      <Position>27</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>00000028 - Disclosure - Stock Options (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/StockOptionsTables</Role>
      <ShortName>Stock Options (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/StockOptions</ParentRole>
      <Position>28</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>00000029 - Disclosure - Business and Liquidity (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/BusinessDetails</Role>
      <ShortName>Business and Liquidity (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/Business</ParentRole>
      <Position>29</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>00000030 - Disclosure - Summary of Significant Accounting Policies (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails</Role>
      <ShortName>Summary of Significant Accounting Policies (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables</ParentRole>
      <Position>30</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>00000031 - Disclosure - Summary of Significant Accounting Policies (Details 1)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails1</Role>
      <ShortName>Summary of Significant Accounting Policies (Details 1)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables</ParentRole>
      <Position>31</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>00000032 - Disclosure - Summary of Significant Accounting Policies (Details 2)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails2</Role>
      <ShortName>Summary of Significant Accounting Policies (Details 2)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables</ParentRole>
      <Position>32</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>00000033 - Disclosure - Summary of Significant Accounting Policies (Details 3)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails3</Role>
      <ShortName>Summary of Significant Accounting Policies (Details 3)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables</ParentRole>
      <Position>33</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>00000034 - Disclosure - Summary of Significant Accounting Policies (Details 4)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetails4</Role>
      <ShortName>Summary of Significant Accounting Policies (Details 4)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables</ParentRole>
      <Position>34</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>00000035 - Disclosure - Summary of Significant Accounting Policies (Details Textual)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesDetailsTextual</Role>
      <ShortName>Summary of Significant Accounting Policies (Details Textual)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/SummaryOfSignificantAccountingPoliciesTables</ParentRole>
      <Position>35</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>00000036 - Disclosure - Leases (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LeasesDetails</Role>
      <ShortName>Leases (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>36</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>00000037 - Disclosure - Leases (Details 1)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LeasesDetails1</Role>
      <ShortName>Leases (Details 1)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>37</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>00000038 - Disclosure - Leases (Details 2)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LeasesDetails2</Role>
      <ShortName>Leases (Details 2)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>38</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>00000039 - Disclosure - Leases (Details 3)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LeasesDetails3</Role>
      <ShortName>Leases (Details 3)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>39</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>00000040 - Disclosure - Leases (Details 4)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LeasesDetails4</Role>
      <ShortName>Leases (Details 4)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>40</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>00000041 - Disclosure - Leases (Details Textual)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LeasesDetailsTextual</Role>
      <ShortName>Leases (Details Textual)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LeasesTables</ParentRole>
      <Position>41</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>00000042 - Disclosure - Property and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/PropertyAndEquipmentDetails</Role>
      <ShortName>Property and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PropertyAndEquipmentTables</ParentRole>
      <Position>42</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>00000043 - Disclosure - Property and Equipment (Details Textual)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/PropertyAndEquipmentDetailsTextual</Role>
      <ShortName>Property and Equipment (Details Textual)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PropertyAndEquipmentTables</ParentRole>
      <Position>43</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>00000044 - Disclosure - Promissory Notes Related Parties (Details)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesDetails</Role>
      <ShortName>Promissory Notes Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables</ParentRole>
      <Position>44</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>00000045 - Disclosure - Promissory Notes Related Parties (Details Textual)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://anchorfundingservices.com/role/PromissoryNotesDetailsTextual</Role>
      <ShortName>Promissory Notes Related Parties (Details Textual)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PromissoryNotesRelatedPartiesTables</ParentRole>
      <Position>45</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>00000046 - Disclosure - Loan Payable Under Credit Agreement (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetails</Role>
      <ShortName>Loan Payable Under Credit Agreement (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables</ParentRole>
      <Position>46</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>00000047 - Disclosure - Loan Payable Under Credit Agreement (Details Textual)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementDetailsTextual</Role>
      <ShortName>Loan Payable Under Credit Agreement (Details Textual)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/LoanPayableUnderCreditAgreementTables</ParentRole>
      <Position>47</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>00000048 - Disclosure - Capital Structure (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/CapitalStructureDetails</Role>
      <ShortName>Capital Structure (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/CapitalStructureTables</ParentRole>
      <Position>48</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>00000049 - Disclosure - Capital Structure (Details 1)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/CapitalStructureDetails1</Role>
      <ShortName>Capital Structure (Details 1)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/CapitalStructureTables</ParentRole>
      <Position>49</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>00000050 - Disclosure - Capital Structure (Details Textual)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/CapitalStructureDetailsTextual</Role>
      <ShortName>Capital Structure (Details Textual)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/CapitalStructureTables</ParentRole>
      <Position>50</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>00000051 - Disclosure - Stock Options (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/StockOptionsDetails</Role>
      <ShortName>Stock Options (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/StockOptionsTables</ParentRole>
      <Position>51</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>00000052 - Disclosure - Stock Options (Details1)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/StockOptionsDetails1</Role>
      <ShortName>Stock Options (Details1)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/StockOptionsTables</ParentRole>
      <Position>52</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>00000053 - Disclosure - Stock Options (Details Textual)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/StockOptionsDetailsTextual</Role>
      <ShortName>Stock Options (Details Textual)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/StockOptionsTables</ParentRole>
      <Position>53</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>00000054 - Disclosure - Income Taxes (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/IncomeTaxesDetails</Role>
      <ShortName>Income Taxes (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/IncomeTaxes</ParentRole>
      <Position>54</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>00000055 - Disclosure - Exchange Offer of Warrants (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/ExchangeOfferOfWarrantsDetails</Role>
      <ShortName>Exchange Offer of Warrants (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/ExchangeOfferOfWarrants</ParentRole>
      <Position>55</Position>
    </Report>
    <Report instance="fpay-20200630.xml">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R56.htm</HtmlFileName>
      <LongName>00000056 - Disclosure - Promissory Note Paycheck Protection Program (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://anchorfundingservices.com/role/PaycheckProtectionProgramDetails</Role>
      <ShortName>Promissory Note Paycheck Protection Program (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://anchorfundingservices.com/role/PaycheckProtectionProgram</ParentRole>
      <Position>56</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File>fpay-20200630.xml</File>
    <File>fpay-20200630.xsd</File>
    <File>fpay-20200630_cal.xml</File>
    <File>fpay-20200630_def.xml</File>
    <File>fpay-20200630_lab.xml</File>
    <File>fpay-20200630_pre.xml</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies>
    <BaseTaxonomy>http://fasb.org/srt/2020-01-31</BaseTaxonomy>
    <BaseTaxonomy>http://fasb.org/us-gaap/2020-01-31</BaseTaxonomy>
    <BaseTaxonomy>http://xbrl.sec.gov/dei/2020-01-31</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>73
<FILENAME>0001213900-20-021150-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001213900-20-021150-xbrl.zip
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M<*T2$KN;""S4&=@:"C]L,!N Q?]-1G00SYL#3Y T8S*27**$DCS78^N+HIR
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MF-/,*E[?P(9E#' :JA!Q9WPK:=JR(,X!<V&YH_39(#%X&Z6KP;D$WS*@^PH
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M'K(6D+=4 G(7L%8O\U@OM!N(K-4J8G7Q:3.+WLR>ZM"BEPKX9))1TS1Q(#<
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MY(;(R'7.WP]K3L$Z100J&\]QR-)TT/M[1 ?<$@EWKP095'F/R("RL1H9!OM
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M%,X1M.<-&@EC#N$4&URB[PYZ;B JO"C :+.YB_T;?,SKP_?#7<3%VX@+]E$
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MY@6 -\04^$=BD[$9='!F)@@0"LR'A=&SNK=3JOT(B<BH %][83HF/.<YF#'
M!,B B?S>?!J^L")9J2S"QMQD%'-+L!P@Z9] PMO1<*\^$C:BX"P@+!-J,-'<
M"_3#O^:PZ<9O2)D0)V0$(.30-1_C/NR1)&5PQ$W?S>G,HCGF.,33W&1T6-PF
M*9*2-;E>D)9I/!<:B(BP#8R![;,-# XO+W_X6T!(BG5 .$0SP1@QQA2&&&O
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M<A:]CKS*$. %'HT?A\&@Q,$*FB N.#TT @5+.2%&(FCDS5';>N@'T7 F#\@
M 8X?:9P#HY?P7J!:P6*8NV@:@/@!5@,N'P:&(SN",19(NQ#!3UW5:FNSD/D!
M?L2?Q*<ES[S6"YH(V!17*W[&#KTH]<![ACE,>I)(Y0T]2021,Z(IPKAM>;J=
MP3=WG]A6"G/HC-A-ZW%GIHLQ3QH-\DQ6!8B=K65-07-\/ \CU&PA#1<CWXPM
MX'/F]#NN^11$O;T $F-F^EAK*'#L8T$3BY&$<*##K!YKY"YK2GI<Q*2WS)[L
M C?0RN''7RE!DRBL!,K'ALD";EB3B5$N<7Z YFT<%@F/+<@KQH6> %X\O,"
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M'74UA<;NJ%4G5^F*I,C*UHC5@/7U.^UO"-,^$]=X(ME'(UMU]O(/4\1>\L+
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M:MS$*Y[<*6A1"L6'R,Z!C^ %XH*2IQT86"&[!#EP+4:N\8*0,:7T%M9R"V5
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M"PB@5F(N"KRFJ;PH-H!Z'9S]^\3T21X[;\#"*_[,0INYZB(C [*B?)*Q4&$
MKM!W1>;;+3X#OJ_BD=6@)GRV+48WX+M2/BKS;%&VPF/R.B3@:;9K)96>KNX)
M4\H]06Z('S]2QW#)7]POU[>E6&0&#<-@&L?J[&(4!,_769?=$1D;<\OGXV,\
M&JC& WD,%6);7<.T\,H%B[/]N1!Q2>\5PLX 'ET,.\%WCAO.DHQ[Y1XI!,TD
M:,Y*?!CI+9Y61FT>6-B-Y^(9QRQ:AOW"//C&"$Y_7@S,!:#]$@ H#*R98Q"9
M['1J:HP()AA@%V&;>R03PQHC?,F8549D:P'<D3.D97^]Y;!A>!X5]Y#%SPCK
M4!]%I+#U! ;2AB:!E^*0/ OWXS@8P.>CT?XY'STQXAA/\&]O(2S,3@!L;$!K
M_^G.9_XP7/M>EUE]/S;LCF$_80=#M*;FNB-FTTL<N'+&$C,&$7 3 _0CPH*O
MR72!Z/"=<6)P_.3-R!"W'V>,GFD$&,_<Z'$!"0^EAG/7#4$P:,N['G<3B9SP
M_#),)GHAUC,)3TL#P1)V+?(FA/CL;'/A_"O9EL5R,/TI^,#PV=$I_<3T GDR
MMFCA1XXV:PZ@XRPSI&+8"FDX9)U3&($2$'@]+BS/%VU\>F*#0BU[#8)C@R#X
MC@?5NB;S Y$U'_E)I+Z-H@@T XL*UPE\&1WZ>^9K2!9VUKH4O@9PL*"E^4SP
M0(8.J<LJKP4-=G#\_H!7I0&.'QVWQW/DC8_GP,GQ,PXWE]<BI-H:OL0SX9\D
ME==EF=<DK<?=Q<?=-*>"R?^,9MZ+S!$TKYG;1I0C$26S#6G3=>QM!1XDKXI*
MO([A_@BYD1+">DMCL*B%UCC1,2L^#TZ<M089G?GY9ROM)QS/P^,8F I4QUO\
M1>%4TTYDJE$J;2\CJT;(18DEV9U>7]U?7OUV?G5Z>7['G5R=<=?W?SN_Y7Y<
MG9[?WI]<PM/SN^ZBV<+DN5H,:YJJ$C6X,D'"#YGE1\9C$&^1SG')D+XW]]$@
M_3,^<G0=VW@VW;G'?3B]_L?EV;$X^"62$V"M!8EM,&)L(L+/('2G*#<H$#"8
M,W>YQ[EGTA/]%].RP%X$54)UVGB.UZ/A!Y"USBPXU8Q-4'K(.D],Y(&$-$:)
M)F449#[$ VQ2\!:H[DZDE(Q,#VU)FEHXFX&L&T[0\N2Y0/O,[< X!95(C?1
M 8391* ? 70S4)IX<!NG*UCFO^;FB/[NAD?6N,I_$GH^:UDA%9C-@3EI$_!K
MK;=X5HK8T+ QF/"(?<U <:#6!ID]#HZ9IY3( ;A!F[._8MH@RQERP^4E(];\
MS/0BVM#Y\5.:0A$D+\WHI0&>+DUX5(PK%2ZJQW+-:)L[>!4S']#L ?\*4W8,
MRC^A EC=)8E^/IDB?B4O'1RAT=PBU^,+RA)!TZE;](:L(/<9+X]>,Q#M)Y8
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M!EAA&GJY\YWAG]?4;Z-*#$0\N2/NLSG$E!K3&06KGQ%W6;9 9;! 'P+N>L@
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MJ*5U>L5[]JP><CX.X6*@((*'W G($3_.! UXW(0[_R(LH S9R%E$+!<C&0<
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M@NV*I?>TOJ%AK_M*$*2BHKQCS%88Z-D6:"JS4 J5M(79:O+M%C_034L?%,O
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M&J"Y/!8*6^3'?P*CP^H=@HAKXNC'*5A\I9IH3^;5#R'3CTH;^Q.$I?9L#4S
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M5*P;B17?P9"PV"-W<LEW(*:,:%*$KT4\.<++#]$2UVU'2\O<QID]H8QA4E%
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M)"/C@$/'HZ2&:,I8C*.3"+^,@\L%L!^E(/!4#(HE9HY/\QD3" K#_L (!ZC
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M/779A"#@,1(,6M]0:#_D52Z__?AVJUP[<Q=-E/\./.3_B&9^?8&_7;RA&HF
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MBE>ST8JEU_A<R@*)31*7M JS,.*^*-%B^+^@%5#3X>(E1'/'%>!P/P->A:'
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M-@CGV+&\PF%@K2OT@&R^W^/!$JU\^/G_4$L#!!0    ( "Z "E%F^FI/ Q
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M9?"3&R&/C76ZETAC@X4KYW>(&E#DQ^@^B^;=4L<&>W=HAA>9D@%/3L_'[34
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M/FZ)'\[\]6Z3)0,7HK<^*[R!&':&GX4";.XAM(1Q0SYL%$M2*$RU)F,>Q=B
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MEP/F3/,7>+7RXU0&A%0FRP:=# S2QI)!*'=<__=^B4G,'O9C-G?#9@>2Y_0
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MI8T48I<M'1% ))'A4G"#B:)*UB,C[C9!''_8Y5&"<[5%Z4FY98048I<1'1%
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MZIB0"9R9W5W>H<4%NKF=W\VOE[/EY>)Z*INRRZ,$YZKX<X6,.^NA@->8C)Z
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M9ZGM./AE2)5Z42\VJF!X. RO]#KR&W;/![5+@L',BR#*V",GBW6=L^TR(9[
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M;SI)V;+\ .7YV6@;66WY5MO PKQ3_U UT(V =%?D!0VS3!Y03DM'SV5IX$9
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M)IAI"-,S&(:*UM(^2:.Q<0I1L,3IXA,LU.3>R=UNLPFR5V)$HX<D6D<K^B
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M81S5:!_9R <=\@,Q'(\O/TW%)SL<A.&SMQJ%[6X(6\P>//D],8&R""Z:?Z)
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MJ#'1!X&R:-K:VGLT%?W>5/2K Z'IH3F/G^R+9!4 WP]"UTFHE7E;%:<DMHK
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M?\9)F&:*LT&S'M">,L+5]]I5_>0[*X#OOI9%P)K=+JI7Q4?-;A)M0!TZ O3
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M#?FMMW0<H _Z<?"A' >E7&<<5,, <4AHQ@9 \[#1/R;KK9]>\XCE'V@L&)O
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M!9RS.IH#G5V ,Q1 >M@! R4,[^'0AR^XX,%]N&?!6OAFXL.?&:&;DE4OWMB
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M6 Y43O>613+;0%:7MFSJVR5N$KAZY)BF2<V%>97R[[\&JGB;I;&'WQ8WEJ*
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M8RD(.2N-LK!\GJ>:8[J28&PE' R<.UK<-%4&M@-1K'- 6M^^8+M4?RN!X+#
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M#=@QDW0L.K)E&[8,+(A71S":TYJ9:SQ7DV=D'N11=L7B15;Q!HE/TY!YG0<
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M 5!+ 0(4 Q0    ( "Z "E'EE Y?ZM(  $&="0 1              "  0
M  !F<&%Y+3(P,C P-C,P+GAM;%!+ 0(4 Q0    ( "Z "E&J%6UK!14  !S]
M   1              "  1G3  !F<&%Y+3(P,C P-C,P+GAS9%!+ 0(4 Q0
M   ( "Z "E%F^FI/ Q   )W-   5              "  4WH  !F<&%Y+3(P
M,C P-C,P7V-A;"YX;6Q02P$"% ,4    "  N@ I1&^M4I+PI  "6TP( %0
M            @ &#^   9G!A>2TR,#(P,#8S,%]D968N>&UL4$L! A0#%
M  @ +H *42&_I?N];P  HB0& !4              ( !<B(! &9P87DM,C R
M,# V,S!?;&%B+GAM;%!+ 0(4 Q0    ( "Z "E%-&@7#6D$  &QO!  5
M          "  6*2 0!F<&%Y+3(P,C P-C,P7W!R92YX;6Q02P4&      8
,!@"* 0  [],!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
